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Complete Housing Benefit release 2.106.1 audit: all 30 parameters and connected calculations #2196

Closed as not planned
Closed as not planned
Complete Housing Benefit release 2.106.1 audit: all 30 parameters and connected calculations#2196

Description

@anth-volk
anth-volk
opened on Oct 8, 2026

Summary

All 30 Housing Benefit parameters and 18 connected variables in release 2.106.1 have individual research assessments: 12 numerically current, 15 with rate/history/projection errors and three non-statutory mappings/assumptions. PR #2198 implements the six additional history, applicable-amount, childcare, earnings, capital and non-dependant groups. Existing merged/open PRs retain their corrections, including Pension Credit earnings disregards in #2019. Research completion does not mean every correction is merged. Social Security Benefits Up-rating Order 2025, Schedule 4 (Table paragraphs 1(1)-(3), including main-phase ESA exceptions); The Social Security Benefits Up-rating Order 2025, Schedule 6 (Schedule 6, table paragraphs 1(1)(b) and 1(2)(b)); Benefit and pension rates 2025 to 2026 (Housing Benefit personal allowances; Disregards, Housing Benefit; Deductions, non-dependant bands); Pension-age Housing Benefit Regulations 2006, regulation 29 as made (Paragraph 2(a)-(b): £10,000 in specified accommodation; £6,000 otherwise); Social Security (Deemed Income from Capital) Regulations 2009 (Regulations 1 and 5: £10,000 standard threshold from 2 November 2009); Housing Benefit Regulations 2006, regulation 74 (Paragraphs 1-10: age 18, work, gross income, inclusive lower bands, couples, apportionment and exemptions)

Audited model surface

  • Audited release: policyengine-uk 2.106.1
  • Audit unit: parameter:gov.dwp.housing_benefit.allowances.single.younger
  • Last model modification: 2026-05-23
  • Explicitly reviewed units:
    • parameter:gov.dwp.housing_benefit.allowances.age_threshold.older — last model modification: 2026-01-17
    • parameter:gov.dwp.housing_benefit.allowances.age_threshold.younger — last model modification: 2026-01-17
    • parameter:gov.dwp.housing_benefit.allowances.couple.aged — last model modification: 2026-05-23
    • parameter:gov.dwp.housing_benefit.allowances.couple.older — last model modification: 2026-05-23
    • parameter:gov.dwp.housing_benefit.allowances.couple.younger — last model modification: 2026-05-23
    • parameter:gov.dwp.housing_benefit.allowances.lone_parent.aged — last model modification: 2026-05-23
    • parameter:gov.dwp.housing_benefit.allowances.lone_parent.older — last model modification: 2026-05-23
    • parameter:gov.dwp.housing_benefit.allowances.lone_parent.younger — last model modification: 2026-05-23
    • parameter:gov.dwp.housing_benefit.allowances.single.aged — last model modification: 2026-05-23
    • parameter:gov.dwp.housing_benefit.allowances.single.older — last model modification: 2026-05-23
    • parameter:gov.dwp.housing_benefit.allowances.single.younger — last model modification: 2026-05-23
    • parameter:gov.dwp.housing_benefit.means_test.capital.pension_age.limit — last model modification: 2026-04-12
    • parameter:gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.amount — last model modification: 2026-04-11
    • parameter:gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.step — last model modification: 2026-04-11
    • parameter:gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.threshold — last model modification: 2026-04-12
    • parameter:gov.dwp.housing_benefit.means_test.capital.person_sources — last model modification: 2026-10-01
    • parameter:gov.dwp.housing_benefit.means_test.capital.sources — last model modification: 2026-08-26
    • parameter:gov.dwp.housing_benefit.means_test.capital.working_age.limit — last model modification: 2026-04-12
    • parameter:gov.dwp.housing_benefit.means_test.capital.working_age.tariff_income.amount — last model modification: 2026-04-11
    • parameter:gov.dwp.housing_benefit.means_test.capital.working_age.tariff_income.step — last model modification: 2026-04-11
    • parameter:gov.dwp.housing_benefit.means_test.capital.working_age.tariff_income.threshold — last model modification: 2026-04-12
    • parameter:gov.dwp.housing_benefit.means_test.income_disregard.couple — last model modification: 2026-01-17
    • parameter:gov.dwp.housing_benefit.means_test.income_disregard.lone_parent — last model modification: 2026-01-17
    • parameter:gov.dwp.housing_benefit.means_test.income_disregard.single — last model modification: 2026-01-17
    • parameter:gov.dwp.housing_benefit.means_test.income_disregard.worker — last model modification: 2026-01-17
    • parameter:gov.dwp.housing_benefit.means_test.income_disregard.worker_hours — last model modification: 2026-01-17
    • parameter:gov.dwp.housing_benefit.means_test.withdrawal_rate — last model modification: 2026-01-17
    • parameter:gov.dwp.housing_benefit.non_dep_deduction.age_threshold — last model modification: 2026-01-17
    • parameter:gov.dwp.housing_benefit.non_dep_deduction.amount — last model modification: 2026-05-23
    • parameter:gov.dwp.housing_benefit.takeup — last model modification: 2026-09-30
    • variable:council_tax_reduction_applicable_amount — last model modification: 2026-06-07
    • variable:council_tax_reduction_individual_non_dep_deduction — last model modification: 2026-06-07
    • variable:household_benefits_individual_non_dep_deduction — last model modification: 2024-07-25
    • variable:housing_benefit — last model modification: 2026-03-06
    • variable:housing_benefit_applicable_amount — last model modification: 2024-07-15
    • variable:housing_benefit_applicable_income — last model modification: 2026-09-30
    • variable:housing_benefit_applicable_income_childcare_element — last model modification: 2024-07-12
    • variable:housing_benefit_applicable_income_disregard — last model modification: 2026-03-06
    • variable:housing_benefit_assessable_capital — last model modification: 2026-10-01
    • variable:housing_benefit_baseline_entitlement — last model modification: 2024-07-15
    • variable:housing_benefit_eligible — last model modification: 2026-09-30
    • variable:housing_benefit_entitlement — last model modification: 2026-09-30
    • variable:housing_benefit_individual_non_dep_deduction_eligible — last model modification: 2024-07-15
    • variable:housing_benefit_non_dep_deductions — last model modification: 2024-07-15
    • variable:housing_benefit_pre_benefit_cap — last model modification: 2024-09-16
    • variable:housing_benefit_reported — last model modification: 2025-07-12
    • variable:housing_benefit_tariff_income — last model modification: 2026-04-12
    • variable:would_claim_housing_benefit — last model modification: 2026-03-06
  • Audit date: 2026-10-08
  • Periods reviewed: 2015-16 to 2026-27 parameter values and calculation categories, 2006-09 ordinary pension-capital threshold history, 2027-28 first projected year: forecasts, not enacted rates, enacted changes through 2026-10-08
  • Jurisdictions: England, Scotland, Wales, Northern Ireland (rent Housing Benefit, not separate rate rebates)

Findings and implementation parts

1. For protected pre-April-2021 pension-age claimants, the release encodes 2025-26 allowances of £239.20 for single/lone-parent claimants and £357.98 for couples instead of the enacted £244.40 and £366.00. The 2026-27 amounts of £256.00 and £383.35 match the Order. These amounts are not the lower rates for later pension-age cohorts.

Sources: The Social Security Benefits Up-rating Order 2025, Schedule 6 (Schedule 6, table paragraphs 1(1)(b) and 1(2)(b)); The Social Security Benefits Up-rating Order (Northern Ireland) 2025, Schedule 6 (Schedule 6, table paragraphs 1(1)(b) and 1(2)(b)); The Social Security Benefits Up-rating Order 2026, Schedule 6 (Schedule 6, table paragraphs 1(1)(b), 1(2)(b), 1(1)(c) and 1(2)(c))

2. The release projects all three protected pension-age Housing Benefit allowances from April 2027 using CPI alone. That does not preserve their relationship to the earnings-reviewed Pension Credit guarantee and retained Savings Credit uplift. A component-weighted projection is a forecast convention, not an enacted 2027 rate.

Sources: Social Security Administration Act 1992, section 150A (Section 150A(1)(d), (2), (3), (4) and (8)); A14/2025 Housing Benefit uprating for the financial year ending March 2027 (Paragraphs 4 to 7, 16, 17 and 20); The Social Security Benefits Up-rating Order 2026, Schedule 6 (Schedule 6, table paragraphs 1(1)(b), 1(2)(b), 1(1)(c) and 1(2)(c))

3. The release CPI-uprates four Housing Benefit earnings disregards, and retains a £37.10 additional disregard long after the temporary uplift ended. The published 2025-26 and 2026-27 weekly amounts are £5 single, £10 couple, £25 lone parent and £17.10 additional disregard. Main already contains the correction merged through #1908.

Sources: Benefit and pension rates 2025 to 2026 (Housing Benefit personal allowances; Disregards, Housing Benefit; Deductions, non-dependant bands); Benefit and pension rates 2026 to 2027 (Housing Benefit personal allowances; Disregards, Housing Benefit); A14/2025 Housing Benefit uprating for the financial year ending March 2027 (Paragraphs 4 to 7, 16, 17 and 20)

4. Six working-age allowance parameters omit the 2020 rates and use unrounded extrapolations in 2025. Singles/lone parents should receive £72.90 or £92.05; couples £110.15 or £144.65. All six explicit 2026 rates are correct.

Sources: Social Security Benefits Up-rating Order 2025, Schedule 4 (Table paragraphs 1(1)-(3), including main-phase ESA exceptions); Social Security Benefits Up-rating Order 2026, Schedule 4 (Table paragraphs 1(1)-(3)); Benefit and pension rates 2020 to 2021 (2019/2020 HB allowances, non-dependant deductions, capital and disregards); Benefit and pension rates 2021 to 2022 (2020/2021 tables, including two pension-age cohorts and non-dependant thresholds £149/217/283/377/469)

5. The six-bracket non-dependant scale has missing annual updates and 2022 thresholds incorrectly dated 2021. Its readers also mishandle inclusive lower edges, remunerative work, couples and exemptions. The CTR reader wrongly reuses HB's scale.

Sources: Housing Benefit Regulations 2006, regulation 74 (Paragraphs 1-10: age 18, work, gross income, inclusive lower bands, couples, apportionment and exemptions); Pension-age Housing Benefit Regulations 2006, regulation 55 (Equivalent pension-age non-dependant rules); Benefit and pension rates 2021 to 2022 (2020/2021 tables, including two pension-age cohorts and non-dependant thresholds £149/217/283/377/469); Benefit and pension rates 2025 to 2026 (Housing Benefit personal allowances; Disregards, Housing Benefit; Deductions, non-dependant bands); Benefit and pension rates 2026 to 2027 (Housing Benefit personal allowances; Disregards, Housing Benefit)

6. The ordinary pension-age tariff threshold is incorrectly recorded as £10,000 from April 2006. It was £6,000 outside specified accommodation until 2 November 2009. Both GB and NI enacted £10,000 from that day. The age-25/18 allowance constants are correct but cite the non-dependant regulation rather than the allowance schedule.

Sources: Pension-age Housing Benefit Regulations 2006, regulation 29 as made (Paragraph 2(a)-(b): £10,000 in specified accommodation; £6,000 otherwise); Social Security (Deemed Income from Capital) Regulations 2009 (Regulations 1 and 5: £10,000 standard threshold from 2 November 2009); Social Security (Deemed Income from Capital) Regulations (Northern Ireland) 2009 (Regulations 1(1) and 3(2): same threshold and commencement); Housing Benefit Regulations 2006, original Schedule 3 Part 1 (Paragraph 1: single age 25; lone parent and couple age 18); Housing Benefit Regulations (Northern Ireland) 2006, Schedule 4 (Part I paragraph 1, same age categories and ESA exception)

7. The pension-age allowance history holds 2019 amounts at a 2015 key. The release also lacks the lower pre-December-2018 under-65 pension-age category and the post-April-2021 cohort split. These are distinct from the 2025 rounding/projection correction.

Sources: Social Security Benefits Up-rating Order 2015, Schedule 7 (Paragraph 1: age-65-or-over £166.05/£248.30; lower under-65 rates £151.20/£230.85); Social Security Benefits Up-rating Order 2017, Schedule 7 (Table: age-65-or-over £172.55/£258.15; under-65 £159.35/£243.25); Social Security Benefits Up-rating Order 2018, Schedule 6 (Paragraph 1: age-65-or-over £176.40/£263.80; under-65 £163/£248.80); Social Security Benefits Up-rating Order 2021, Schedule 6 (Protected single/lone parent £191.15; couple £286.05; controls over incomplete consolidated 2021 snapshot); The Social Security Benefits Up-rating Order 2026, Schedule 6 (Schedule 6, table paragraphs 1(1)(b), 1(2)(b), 1(1)(c) and 1(2)(c))

8. Connected calculations are not all correct merely because a scalar is correct: the release confuses Guarantee Credit entitlement with receipt, recomputes a tariff in Savings-Credit-only cases, and omits childcare work/earnings limitations and child personal allowances.

Sources: Pension-age Housing Benefit Regulations 2006, regulation 26 (Receipt, not unclaimed entitlement, disregards all capital and income); Pension-age Housing Benefit Regulations 2006, regulation 27 (Paragraphs 1, 4(a), 5 and 6: Pension Credit assessment, Savings Credit addition, no second HB tariff and capital limit); Housing Benefit Regulations 2006, regulation 27 (Paragraphs 1(c), 2 and 3: earnings/tax-credit limitation and fixed £175/£300 weekly caps); Housing Benefit Regulations 2006, regulation 28 (Paragraphs 1-8: work/partner exceptions, eligible ages and approved childcare); Housing Benefit Regulations 2006, Schedule 3 Part 1 (Paragraphs 1, 1A and 2; age boundaries, ESA exception and child amounts)

Projection behavior

Uncertainties and exclusions

All 30 parameter assessments are complete; none is unfinished. current is a numerical assessment, not a future freshness guarantee. Full per-parameter explanations, evidence IDs and implementation statuses are retained in the local structured review.

Individual outcomes

Parameter below gov.dwp.housing_benefit Outcome Principal assessment
allowances.age_threshold.older current 25 is the inclusive higher single-claimant age boundary, not a universal HB age condition. Government source
allowances.age_threshold.younger current 18 is the inclusive higher lone-parent/couple boundary; use the eldest claimant/partner for a couple, not unrelated adults. Government source
allowances.couple.aged incorrect_in_release 2025 weekly value £357.98 should be £366.00; the explicit 2026 value £383.35 is correct. Government source
allowances.couple.older incorrect_in_release 2025 weekly value £144.67 should be £144.65; the explicit 2026 value £150.15 is correct. Government source
allowances.couple.younger incorrect_in_release 2025 weekly value £110.14 should be £110.15; the explicit 2026 value £114.35 is correct. Government source
allowances.lone_parent.aged incorrect_in_release 2025 weekly value £239.20 should be £244.40; the explicit 2026 value £256.00 is correct. Government source
allowances.lone_parent.older incorrect_in_release 2025 weekly value £92.04 should be £92.05; the explicit 2026 value £95.55 is correct. Government source
allowances.lone_parent.younger incorrect_in_release 2025 weekly value £72.92 should be £72.90; the explicit 2026 value £75.65 is correct. Government source
allowances.single.aged incorrect_in_release 2025 weekly value £239.20 should be £244.40; the explicit 2026 value £256.00 is correct. Government source
allowances.single.older incorrect_in_release 2025 weekly value £92.04 should be £92.05; the explicit 2026 value £95.55 is correct. Government source
allowances.single.younger incorrect_in_release 2025 weekly value £72.92 should be £72.90; the explicit 2026 value £75.65 is correct. Government source
means_test.capital.pension_age.limit current £16,000 is the standard ceiling, with equality eligible. Government source
means_test.capital.pension_age.tariff_income.amount current £1 per week per complete or partial excess-capital step; the formula correctly multiplies by 52 for an annual result. Government source
means_test.capital.pension_age.tariff_income.step current £500 is the correct excess-capital divisor; ceil, not floor, applies to a partial step. Government source
means_test.capital.pension_age.tariff_income.threshold incorrect_in_release £10,000 is the correct standard threshold from 2 November 2009 and throughout 2015-26, but the release wrongly backdates it to April 2006; the original ordinary threshold was £6,000. Government source
means_test.capital.person_sources not_official_policy_rule This is a model-variable mapping, not a legislated list. Government source
means_test.capital.sources not_official_policy_rule These five variable names are a model mapping. Government source
means_test.capital.working_age.limit current £16,000 is the standard ceiling, with equality eligible. Government source
means_test.capital.working_age.tariff_income.amount current £1 per week per complete or partial excess-capital step; the formula correctly multiplies by 52 for an annual result. Government source
means_test.capital.working_age.tariff_income.step current £250 is the correct excess-capital divisor; ceil, not floor, applies to a partial step. Government source
means_test.capital.working_age.tariff_income.threshold current £6,000 is the ordinary threshold throughout the reviewed fiscal years. Government source
means_test.income_disregard.couple incorrect_in_release £10 is a fixed weekly earnings disregard, not a CPI-linked annual amount or a deduction from unearned income. Government source
means_test.income_disregard.lone_parent incorrect_in_release £25 is a fixed weekly earnings disregard, not a CPI-linked annual amount or a deduction from unearned income. Government source
means_test.income_disregard.single incorrect_in_release £5 is a fixed weekly earnings disregard, not a CPI-linked annual amount or a deduction from unearned income. Government source
means_test.income_disregard.worker incorrect_in_release The £37.10 rate is a temporary coronavirus uplift, not a permanent worker disregard. Government source
means_test.income_disregard.worker_hours current 30 is correct only for one route: a claimant or partner aged at least 25 averaging at least 30 hours. Government source
means_test.withdrawal_rate current 65% is the rent Housing Benefit taper for excess income under both GB schemes and NI rent rebate/allowance rules. Government source
non_dep_deduction.age_threshold current 18 is the correct minimum age, not an unconditional charge on every adult. Government source
non_dep_deduction.amount incorrect_in_release The entire six-bracket scale is one parameter. Government source
takeup not_official_policy_rule The repeated value 1 is an unused model assumption, not a government policy rate. Government source

Implementation scope

All 30 individual audit dates are retained. PR #2198 implements all six approved additional groups, including child/family/disability additions, with government citations in code and focused tests. This does not assert exhaustive pre-2015 coverage or every historic compensation scheme. New provider, ownership, payment and award-history inputs default to unobserved; datasets are not silently populated. Annual amounts use the documented model conventions.

Existing owners: #1925 rates; #1913 later cohorts; #2092 forecasts; #2007 general non-dependant/CTR rules; #2017 within-unit deductions; #2019 PC earnings deductions; #2027 attribution; #1969 valuation; #2131/#1974 asset components. Merge #1925 before #1913. Compose student/couple rules and capital allocation explicitly; passing standalone tests does not verify every unmerged combination. #2198 remains draft until dependencies and review are resolved. Closing this issue requires those corrections as well as #2198, not research alone. The immutable original review is unchanged.

Activity

  1. anth-volk commented on Oct 8, 2026

    @anth-volk
    anth-volk
    on Oct 8, 2026
    CollaboratorAuthor

    The complete review now records individual assessments for all 30 Housing Benefit parameters and all 18 connected variables in release 2.106.1. All 30 parameters have their own last_checked_at of 2026-10-08; source modification dates remain unchanged. Outcomes: 12 numerically current, 15 with rate/history/projection defects, and 3 non-statutory mappings or assumptions. No parameter assessment inside this program is unfinished.

    Draft PR #2198 implements the historical pension-capital threshold and allowance-reference correction extracted as #2197; its 17 new focused tests pass, as do formatting and lint. It intentionally does not close this complete-program issue. Existing PRs remain responsible for the other identified corrections, and the remaining structural/historical tasks described above are still unresolved. Two cited follow-ups concern WTC childcare-cap parameters outside the Housing Benefit folder; neither is an unfinished Housing Benefit assessment. The updater, catalog and audit ledger remain local.

  2. anth-volk
    closed this as not plannedon Oct 8, 2026
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