diff --git a/changelog.d/hb-permitted-work.added.md b/changelog.d/hb-permitted-work.added.md new file mode 100644 index 0000000000..1af493ef74 --- /dev/null +++ b/changelog.d/hb-permitted-work.added.md @@ -0,0 +1 @@ +Added a pre-assessed Housing Benefit permitted-work earnings disregard with lone-parent precedence and separate additional-disregard handling. diff --git a/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/applicable_income/housing_benefit_permitted_work.yaml b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/applicable_income/housing_benefit_permitted_work.yaml new file mode 100644 index 0000000000..9acc44b92a --- /dev/null +++ b/policyengine_uk/tests/policy/baseline/finance/benefit/family/housing_benefit/applicable_income/housing_benefit_permitted_work.yaml @@ -0,0 +1,533 @@ +- name: Permitted work replaces rather than maximises the special standard amount + period: 2024 + input: + housing_benefit_special_earnings_disregard_eligible: true + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 500 + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + is_lone_parent: false + is_couple: false + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 500 + +- name: ENGLAND pension regime false ordinary fallback + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 0 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 260 + +- name: ENGLAND pension regime false replacement not stacking + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2000 + +- name: ENGLAND pension regime false lone parent precedence + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 1040 + is_lone_parent: true + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 1300 + +- name: ENGLAND pension regime false net earnings cap + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 500 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 500 + +- name: ENGLAND pension regime false additional still applies + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2889.2 + +- name: ENGLAND pension regime false additional earnings boundary + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 2889.19 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2000 + +- name: ENGLAND pension regime false additional exact equality + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 2889.2 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2889.2 + +- name: ENGLAND pension regime true ordinary fallback + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 0 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 260 + +- name: ENGLAND pension regime true replacement not stacking + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2000 + +- name: ENGLAND pension regime true lone parent precedence + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 1040 + is_lone_parent: true + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 1300 + +- name: ENGLAND pension regime true net earnings cap + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 500 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 500 + +- name: ENGLAND pension regime true additional still applies + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2889.2 + +- name: ENGLAND pension regime true additional earnings boundary + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 2889.19 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2000 + +- name: ENGLAND pension regime true additional exact equality + period: 2024 + absolute_error_margin: 0.01 + input: + country: ENGLAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 2889.2 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2889.2 + +- name: NORTHERN_IRELAND pension regime false ordinary fallback + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 0 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 260 + +- name: NORTHERN_IRELAND pension regime false replacement not stacking + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2000 + +- name: NORTHERN_IRELAND pension regime false lone parent precedence + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 1040 + is_lone_parent: true + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 1300 + +- name: NORTHERN_IRELAND pension regime false net earnings cap + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 500 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 500 + +- name: NORTHERN_IRELAND pension regime false additional still applies + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2889.2 + +- name: NORTHERN_IRELAND pension regime false additional earnings boundary + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 2889.19 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2000 + +- name: NORTHERN_IRELAND pension regime false additional exact equality + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: false + housing_benefit_net_earnings: 2889.2 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2889.2 + +- name: NORTHERN_IRELAND pension regime true ordinary fallback + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 0 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 260 + +- name: NORTHERN_IRELAND pension regime true replacement not stacking + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2000 + +- name: NORTHERN_IRELAND pension regime true lone parent precedence + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 1040 + is_lone_parent: true + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 1300 + +- name: NORTHERN_IRELAND pension regime true net earnings cap + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 500 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 500 + +- name: NORTHERN_IRELAND pension regime true additional still applies + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2889.2 + +- name: NORTHERN_IRELAND pension regime true additional earnings boundary + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 2889.19 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2000 + +- name: NORTHERN_IRELAND pension regime true additional exact equality + period: 2024 + absolute_error_margin: 0.01 + input: + country: NORTHERN_IRELAND + housing_benefit_pension_age_regulations_apply: true + housing_benefit_net_earnings: 2889.2 + housing_benefit_permitted_work_disregard: 2000 + is_lone_parent: false + is_couple: false + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + meets_housing_benefit_additional_earnings_disregard_conditions: true + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2889.2 + +- name: Permitted work stacks only with separate accommodation amount + period: 2027 + input: + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 2000 + housing_benefit_specified_or_temporary_accommodation_disregard: 1000 + housing_benefit_applicable_income_childcare_element: 0 + is_lone_parent: false + is_couple: true + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 3000 + +- name: A reform of the lone parent amount retains precedence + period: 2024 + input: + gov.dwp.housing_benefit.means_test.income_disregard.lone_parent: 50 + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 2000 + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + is_lone_parent: true + is_couple: false + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: false + output: + housing_benefit_applicable_income_disregard: 2600 + +- name: Passport still disregards all earnings + period: 2024 + input: + housing_benefit_net_earnings: 5000 + housing_benefit_permitted_work_disregard: 2000 + housing_benefit_specified_or_temporary_accommodation_disregard: 0 + housing_benefit_applicable_income_childcare_element: 0 + is_lone_parent: false + is_couple: false + meets_housing_benefit_additional_earnings_disregard_conditions: false + housing_benefit_on_passporting_benefit: true + output: + housing_benefit_applicable_income_disregard: 5000 diff --git a/policyengine_uk/variables/gov/dwp/housing_benefit/applicable_income/housing_benefit_applicable_income_disregard.py b/policyengine_uk/variables/gov/dwp/housing_benefit/applicable_income/housing_benefit_applicable_income_disregard.py index 7de5c94a3d..8b12285381 100644 --- a/policyengine_uk/variables/gov/dwp/housing_benefit/applicable_income/housing_benefit_applicable_income_disregard.py +++ b/policyengine_uk/variables/gov/dwp/housing_benefit/applicable_income/housing_benefit_applicable_income_disregard.py @@ -22,9 +22,10 @@ class housing_benefit_applicable_income_disregard(Variable): "(SI 2006/213 reg 5(1)(b)). The " "£20 standard disregard uses established qualifying routes or an " "explicit full-amount pre-assessment, without reconstructing partial " - "carer/occupation earnings allocations. The permitted-work " - "disregard (Sch 4 para 10A), which replaces paras 3 to 10 but not " - "para 18, is not yet modelled here." + "carer/occupation earnings allocations. A pre-assessed permitted-work amount " + "(housing_benefit_permitted_work_disregard) replaces the ordinary " + "standard amount, retaining a higher lone-parent disregard. It does " + "not replace the separate accommodation or additional disregard." ) definition_period = YEAR unit = GBP @@ -37,6 +38,10 @@ class housing_benefit_applicable_income_disregard(Variable): "https://www.legislation.gov.uk/nisr/2006/405/schedule/5/paragraph/12", "https://www.legislation.gov.uk/uksi/2026/978/regulation/2", "https://www.legislation.gov.uk/nisr/2026/157/regulation/2", + "https://www.legislation.gov.uk/uksi/2006/213/schedule/4/paragraph/10A", + "https://www.legislation.gov.uk/uksi/2006/214/schedule/4/paragraph/5A", + "https://www.legislation.gov.uk/nisr/2006/405/schedule/5/paragraph/10A", + "https://www.legislation.gov.uk/nisr/2006/406/schedule/5/paragraph/5A", ) def formula(benunit, period, parameters): @@ -44,6 +49,18 @@ def formula(benunit, period, parameters): net_earnings = benunit("housing_benefit_net_earnings", period) # Working age Sch 4 paras 4, 7 and 10; pension age Sch 4 paras 2 and 7. standard = benunit("housing_benefit_special_earnings_disregard", period) + # Working-age para 10A(2) / pension-age para 5A(2): replace the + # ordinary amount, except for a higher lone-parent amount. The input + # already applies the statutory work and partner-allocation limits. + permitted = max_(benunit("housing_benefit_permitted_work_disregard", period), 0) + standard = where( + permitted > 0, + min_( + net_earnings, + max_(permitted, benunit("is_lone_parent", period) * standard), + ), + standard, + ) # Working age Sch 4 para 18 (NI Sch 5 para 18), from 5 October 2026: # specified or temporary accommodation. It applies alongside paras 3 # to 10A, none of which excludes it, and takes the earnings they diff --git a/policyengine_uk/variables/gov/dwp/housing_benefit/applicable_income/housing_benefit_permitted_work_disregard.py b/policyengine_uk/variables/gov/dwp/housing_benefit/applicable_income/housing_benefit_permitted_work_disregard.py new file mode 100644 index 0000000000..11e8d7481c --- /dev/null +++ b/policyengine_uk/variables/gov/dwp/housing_benefit/applicable_income/housing_benefit_permitted_work_disregard.py @@ -0,0 +1,29 @@ +from policyengine_uk.model_api import * + + +class housing_benefit_permitted_work_disregard(Variable): + value_type = float + entity = BenUnit + definition_period = YEAR + unit = GBP + default_value = 0 + label = "Pre-assessed Housing Benefit permitted-work earnings disregard" + documentation = ( + "Annual amount legally disregarded under the permitted-work provision, " + "before any lone-parent precedence and separate additional or " + "accommodation disregard. The external assessor must establish " + "qualifying benefit/credit status, exempt work, its statutory specified " + "amount, and the earnings available for this deduction, including the " + "partner allocation and limit. This is not gross permitted-work income " + "or an unrestricted exemption of all earnings. Enter zero where the " + "provision does not apply. No dataset mapping has been verified; the " + "zero default retains the ordinary-disregard approximation and may " + "understate qualifying awards. The model caps the supplied amount at " + "net earnings but does not reconstruct permitted-work entitlement." + ) + reference = ( + "https://www.legislation.gov.uk/uksi/2006/213/schedule/4/paragraph/10A", + "https://www.legislation.gov.uk/uksi/2006/214/schedule/4/paragraph/5A", + "https://www.legislation.gov.uk/nisr/2006/405/schedule/5/paragraph/10A", + "https://www.legislation.gov.uk/nisr/2006/406/schedule/5/paragraph/5A", + )