Pension Credit income omits Carer's Allowance; 2025-26 minimum guarantee values may be wrong #1937

Noticed while building #1909 and not yet verified against the law.

1. Carer's Allowance. gov.dwp.pension_credit.guarantee_credit.income, the income sources for pension_credit_income, omits carers_allowance, yet pension_credit_income still deducts the income tax on it. Check SPCA 2002 s.15 and SPC Regs 2002 reg 15 for Carer's Allowance and the other benefits PE omits, such as maternity allowance and SSP.
   • This now reaches CTR in two ways. Savings-credit-only CTR income is the Pension Credit assessment. A Carer's Allowance recipient can also be over-granted guarantee credit receipt, and so maximum CTR.
2. 2025-26 minimum guarantee. The standard minimum guarantee has 2025-04-01 values of SINGLE 221.85 and COUPLE 338.61. These equal the 2024 values times 1.017. The 2026 values (238.00 and 363.25) are 1.048 times 227.10 and 346.60, which suggests the published 2025-26 rates were £227.10 and £346.60. Check the 2025 uprating order.

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