Hold the Child Tax Credit family element at £545 and apply the 6 April 2017 birth-date condition

changelog.d/ctc-family-element-2017-cutoff.fixed.md

@@ -0,0 +1 @@
+Fix the Child Tax Credit family element: hold it at £545 a year from 2003-04 (it was never uprated, but the model CPI-uprated it from 2016, giving £721.57 in 2024-25), pay it only to families with a child or qualifying young person born before 6 April 2017 (Tax Credits Act 2002 s.9(2)(a), CTC Regs 2002 reg 7(2)(a)), and add the £545 baby addition for a child under one before 6 April 2011 (reg 7(3)(a) as made).

docs/book/programs/gov/dwp/tax-credits.md

@@ -59,7 +59,7 @@ benunit worked. PolicyEngine computes it via `ctc_entitlement`, gated by
 
 | Element | Parameter |
 |---------|-----------|
-| Family | `family_element.yaml` (extinct from 2017 for new claims) |
+| Family | `family_element.yaml`: £545 a year from 2003-04 to 2024-25, never uprated. Until 2010-11 it was £1,090 with a child under one (`family_element_baby_addition.yaml`). From 2017-18 it is included only where a child or qualifying young person was born before 6 April 2017 (`eligibility/family_element_born_before.yaml`; Tax Credits Act 2002 s.9(2)(a), CTC Regs 2002 reg 7(2)(a)) |
 | Per qualifying child | `child_element.yaml` |
 | Disabled child addition | `dis_child_element.yaml` |
 | Severely disabled child addition | `severe_dis_child_element.yaml` |

policyengine_uk/parameters/gov/dwp/tax_credits/child_tax_credit/elements/family_element.yaml

@@ -1,11 +1,29 @@
 description: Child Tax Credit family element.
 values:
-  2016-04-06:
-    value: 545
+  # £545 a year from the start of tax credits on 6 April 2003 until they ended
+  # on 5 April 2025: CTC Regs 2002 reg 7(3)(b) as made ("in any other case"),
+  # then reg 7(3) as substituted by SI 2011/1035 reg 2(2) from 6 April 2011.
+  # Until 5 April 2011, reg 7(3)(a) set £1,090 where a child was under one
+  # (family_element_baby_addition). Apart from that 2011 substitution, the Tax
+  # Credits Up-rating Regulations from 2004 to 2024 amended only paragraphs (4)
+  # and (5), and the point-in-time texts of reg 7 for 2003-04, 2010-11,
+  # 2011-12, 2016-17, 2017-18 and 2024-25 all give £545. The amount was never
+  # uprated and is not projected.
+  2003-04-06: 545
 metadata:
   period: year
   unit: currency-GBP
-  uprating: gov.benefit_uprating_cpi
+  label: CTC family element
   reference:
-    - https://www.gov.uk/government/publications/rates-and-allowances-tax-credits-child-benefit-and-guardians-allowance/tax-credits-child-benefit-and-guardians-allowance
-    - https://www.iser.essex.ac.uk/files/projects/UKMOD/EUROMOD_country_report.pdf#page=27
+    - title: Tax Credits Act 2002 s. 9(2)(a) and (3)
+      href: https://www.legislation.gov.uk/ukpga/2002/21/section/9
+    - title: The Child Tax Credit Regulations 2002 (SI 2002/2007) reg. 7(3), as made
+      href: https://www.legislation.gov.uk/uksi/2002/2007/regulation/7/made
+    - title: The Tax Credits Up-rating Regulations 2011 (SI 2011/1035) reg. 2(2), substituting reg. 7(3)
+      href: https://www.legislation.gov.uk/uksi/2011/1035/regulation/2/made
+    - title: The Child Tax Credit Regulations 2002 reg. 7(3), 2024-25 version
+      href: https://www.legislation.gov.uk/uksi/2002/2007/regulation/7/2024-04-06
+    - title: "Tax credits, Child Benefit and Guardian's Allowance: rates and allowances (HMRC, gov.uk)"
+      href: https://www.gov.uk/government/publications/rates-and-allowances-tax-credits-child-benefit-and-guardians-allowance/tax-credits-child-benefit-and-guardians-allowance
+    - title: UKMOD country report (EUROMOD)
+      href: https://www.iser.essex.ac.uk/files/projects/UKMOD/EUROMOD_country_report.pdf#page=27

policyengine_uk/parameters/gov/dwp/tax_credits/child_tax_credit/elements/family_element_baby_addition.yaml

@@ -0,0 +1,19 @@
+description: Addition to the Child Tax Credit family element where any child is under the age of one year.
+values:
+  # CTC Regs 2002 reg 7(3) as made: the family element was £1,090 "in a case
+  # where any of the children referred to in paragraph (2)(b) above is under the
+  # age of one year" and £545 "in any other case", so the addition is £545.
+  # SI 2011/1035 reg 2(2) replaced reg 7(3) with a single £545 from 6 April 2011.
+  2003-04-06: 545
+  2011-04-06: 0
+metadata:
+  period: year
+  unit: currency-GBP
+  label: CTC family element baby addition
+  reference:
+    - title: The Child Tax Credit Regulations 2002 (SI 2002/2007) reg. 7(3)(a), as made
+      href: https://www.legislation.gov.uk/uksi/2002/2007/regulation/7/made
+    - title: The Child Tax Credit Regulations 2002 reg. 7(3), 2010-11 version
+      href: https://www.legislation.gov.uk/uksi/2002/2007/regulation/7/2010-04-06
+    - title: The Tax Credits Up-rating Regulations 2011 (SI 2011/1035) reg. 2(2), substituting reg. 7(3)
+      href: https://www.legislation.gov.uk/uksi/2011/1035/regulation/2/made

policyengine_uk/parameters/gov/dwp/tax_credits/child_tax_credit/eligibility/family_element_born_before.yaml

@@ -0,0 +1,21 @@
+description: The Child Tax Credit family element is included only where the claimant is responsible for a child or qualifying young person born before this date, written as a YYYYMMDD number.
+values:
+  # In force from 6 April 2017: Tax Credits Act 2002 s.9(2)(a) as amended by the
+  # Welfare Reform and Work Act 2016 s.13(2)(a), and CTC Regs 2002 reg 7(2)(a) as
+  # amended by SI 2017/387 reg 4(b). Every child or qualifying young person in an
+  # earlier tax year was born before this date, so it changes nothing before
+  # 2017-18.
+  0001-01-01: 20170406
+metadata:
+  unit: date
+  period: year
+  label: CTC family element child date of birth cutoff
+  reference:
+    - title: Tax Credits Act 2002 s. 9(2)(a)
+      href: https://www.legislation.gov.uk/ukpga/2002/21/section/9
+    - title: Welfare Reform and Work Act 2016 s. 13(2)(a)
+      href: https://www.legislation.gov.uk/ukpga/2016/7/section/13
+    - title: The Child Tax Credit Regulations 2002 (SI 2002/2007) reg. 7(2)(a)
+      href: https://www.legislation.gov.uk/uksi/2002/2007/regulation/7
+    - title: The Child Tax Credit (Amendment) Regulations 2017 (SI 2017/387) reg. 4(b)
+      href: https://www.legislation.gov.uk/uksi/2017/387/regulation/4/made