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2025-26 legacy carer premium and HB personal allowance are extrapolated, not statutory #2110

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@MaxGhenis

Found while landing #1992.

Several legacy-benefit applicable amounts carry a 2025-04-01 value that looks like a CPI extrapolation of 2024-25, not the statutory 2025-26 rate. Neither entry below has a reference:

  • parameters/gov/dwp/carer_premium/single.yaml: 2025-04-01 is 46.38. The statutory 2025-26 carer premium was £46.40.
  • parameters/gov/dwp/housing_benefit/allowances/single/older.yaml: 2025-04-01 is 92.04. The statutory 2025-26 personal allowance (single, 25 or over) was £92.05.

Evidence. The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (SSI 2026/56) substitutes "£92.05" with "£95.55" and "£46.40" with "£48.15" in SSI 2021/249 and SSI 2012/319, which mirror the DWP amounts. The text was fetched from legislation.gov.uk on 2026-10-02.

To do.

  1. Check every legacy applicable-amount parameter that has a 2025-04-01 entry against the Social Security Benefits Up-rating Order 2025 (SI 2025/295): HB, HB (SPC), IS, JSA and ESA personal allowances and premiums.
  2. Correct each wrong value, with a reference.
  3. Update the YAML expectations that used the extrapolated values. For example, Count Carer Support Payment as Council Tax Reduction income #1992's 2025 CTR case gives 1,173.25 with 92.04/46.38 and 1,173.56 with 92.05/46.40.
  4. Run a real Enhanced FRS impact.

🤖 Generated with Claude Code

Activity

  1. MaxGhenis commented on Oct 4, 2026

    @MaxGhenis
    CollaboratorAuthor

    The carer premium half of this is fixed by #2001, merged on 2026-10-04 as 3518331b4 and released in 2.117.0.

    • The value: gov.dwp.carer_premium.single for 2025-26 is now £46.40, with references to IS Regs 1987 Sch 2 para 15(7) as in force from 7 April 2025 and SSI 2021/249 Sch 1 para 5(1) as in force from 1 April 2025.
    • Count Carer Support Payment as Council Tax Reduction income #1992's test: the 2025 CTR case in council_tax_reduction_carer_support_payment.yaml was re-derived at 92.04 and 46.40:
      • applicable amount (92.04 + 46.40) × 52 = 7,198.88;
      • reduction 2,000 − 0.2 × (11,331.60 − 7,198.88) = 1,173.46.

    Still open here:

    • the HB personal allowance, housing_benefit/allowances/single/older.yaml, at 92.04 against the statutory 92.05;
    • the wider check of the 2025-04-01 legacy applicable amounts against SI 2025/295.
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