Use one carer attribution for the legacy severe disability premium and the Pension Credit severe disability addition #1972

The law asks the same question for both the working-age legacy severe disability premium (#1946) and the Pension Credit severe disability addition (#1951): is anyone entitled to and in receipt of a carer benefit, or a UC carer element, in respect of caring for the claimant or partner? Sources: HB Regs 2006 Sch 3 para 14(2)(a)(iii) and the tail of 14(2)(b); SPC Regs 2002 Sch I para 1.

The two PRs attribute carers differently:

• Give the legacy severe disability premium its statutory conditions (stacked on #1896) #1946 counts carer benefits paid within the benefit unit only, each for a claimant or partner other than its recipient;
• Apply the Pension Credit severe disability residence and carer conditions #1951 also attributes carers in other benefit units of the household, one person per award, eldest unit first.

Proposed fix: once both merge, give them one explicitly named carer-attribution variable and keep their residence tests separate (HB reg 3 non-dependants against SPC Sch I para 2). Add a YAML case: a non-dependant ignored under para 14(4) (because they receive a qualifying benefit) who receives Carer's Allowance for caring for the claimant bars the premium. Run the Enhanced FRS impact with real runs.

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