Pension-age CTR counts child benefit, SSP and SMP that SSI 2012/319 reg 27(1)(j) excepts #2111

Found while drafting the Axiom mirror of #1992 (TheAxiomFoundation/rulespec-uk#432).

council_tax_reduction_applicable_income counts child_benefit, statutory_sick_pay and statutory_maternity_pay in every CTR scheme. At pension age, the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (SSI 2012/319) reg 27(1)(j) counts "social security benefits other than" a list that includes "(vii) child benefit;", "(xvi) statutory sick pay;" and "(xvii) statutory maternity pay;" (https://www.legislation.gov.uk/ssi/2012/319/regulation/27; fetched 2026-10-02).

Not yet checked:

• whether SSP and SMP count instead as earnings under the pensioner earnings provisions;
• the English (SI 2012/2885 Sch 1 para 16) and Welsh (WSI 2013/3029 Sch 1) pensioner schemes, which have similar exception lists;
• the working-age closed lists (SSI 2021/249 reg 57(1) and the English and Welsh equivalents).

To do.

1. Tabulate each scheme's treatment.
2. Apply it by scheme. The variable is shared with the national scheme and the four _legacy.py councils, and Give Scotland and Wales working-age council tax reduction their own rules (UC routes, passport, child amounts) #1966 restructures Scottish and Welsh working-age CTR.
3. Add YAML cases and a property.
4. Run a real Enhanced FRS impact.
5. Extend rulespec-uk#432, which already has one leaf per reg 27(1)(j) exception.

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