HBAI income leaves out the 2022 Energy Bills Rebate, and the Council Tax Rebate is paid twice #2724

Problem

hbai_household_net_income leaves out energy_bills_rebate: the £150 Council Tax Rebate (ebr_council_tax_rebate) and the Energy Bills Support Scheme credit (ebr_energy_bills_credit). They reach household_benefits and gov_spending but not HBAI income.

DWP's HBAI quality and methodology report FYE 2023 ("Treatment of cost of living and wider support schemes in the HBAI income estimates for FYE 2023") classifies "the £400 Energy Support Scheme payments (£600 in Northern Ireland)" and "the £150 Council Tax Rebate payments which were made to households in bands A to D" as miscellaneous income. DWP imputed receipt. The FRS fields behind policyengine-uk-data's miscellaneous_income (odd jobs, allpay2, royyr2-royyr4, chamtern, chamttst) hold neither, so adding the rebate does not double count.

A related bug: gov.treasury.energy_bills_rebate.council_tax_rebate.amount runs from 2022-01-01 to 2023-10-01, so the fiscal-year conversion (sampled on 30 April) pays the one-off rebate in both 2022 and 2023. Billing authorities had to make every payment by 30 September 2022 (billing authority guidance, para. 7).

Found while reviewing #2719, which adds household_energy_payment to the same list.