@@ -105,11 +105,11 @@ state_pension:
105105pension_credit :
106106 # State Pension Credit Regs 2002 (SI 2002/1792) reg.6
107107 # As amended by SI 2025/295 art.29
108- standard_minimum_single : 227.10 # Weekly (reg.6(1)(b))
109- standard_minimum_couple : 346.60 # Weekly (reg.6(1)(a))
108+ standard_minimum_single : 221.85 # Weekly (reg.6(1)(b))
109+ standard_minimum_couple : 338.61 # Weekly (reg.6(1)(a))
110110 # Savings credit threshold: reg.7(2)
111- savings_credit_threshold_single : 198.27
112- savings_credit_threshold_couple : 314 .34
111+ savings_credit_threshold_single : 193.02
112+ savings_credit_threshold_couple : 306 .34
113113
114114benefit_cap :
115115 # Welfare Reform Act 2012 s.96; Benefit Cap (Housing Benefit and UC) Regs 2016
@@ -135,22 +135,36 @@ tax_credits:
135135 # Tax Credits Act 2002; SI 2002/2005 (Working Tax Credit Regs)
136136 # SI 2002/2007 (Child Tax Credit Regs)
137137 # WTC elements (annual)
138- wtc_basic_element : 2435 .0
139- wtc_couple_element : 2500 .0
140- wtc_lone_parent_element : 2500 .0
141- wtc_30_hour_element : 1015.0
138+ wtc_basic_element : 2476 .0
139+ wtc_couple_element : 2542 .0
140+ wtc_lone_parent_element : 2542 .0
141+ wtc_30_hour_element : 1035.781552853733
142142 # CTC elements (annual)
143- ctc_child_element : 3455 .0
144- ctc_family_element : 545.0
145- ctc_disabled_child_element : 4170 .0
146- ctc_severely_disabled_child_element : 1680.0
143+ ctc_child_element : 3513 .0
144+ ctc_family_element : 739.8273623865201
145+ ctc_disabled_child_element : 4240 .0
146+ ctc_severely_disabled_child_element : 1715.9052892612901
147147 # Income thresholds and taper
148- income_threshold : 7455.0
148+ income_threshold : 8080.0
149+ ctc_only_income_threshold : 20335.0
149150 taper_rate : 0.41
151+ minimum_benefit : 26.0
150152 # Minimum hours for WTC
151153 wtc_min_hours_single : 30.0
152154 wtc_min_hours_couple : 24.0
153155
156+ income_support :
157+ amount_single_under25 : 80.03584504155657
158+ amount_single_25_plus : 101.02996738267794
159+ amount_lone_parent_under18 : 80.03584504155657
160+ amount_lone_parent_18_plus : 101.02996738267794
161+ amount_couple_both_under18 : 80.03584504155657
162+ amount_couple_age_gap : 101.02996738267794
163+ amount_couple_both_18_plus : 158.71284721313765
164+ income_disregard_single : 5.0
165+ income_disregard_couple : 10.0
166+ income_disregard_lone_parent : 20.0
167+
154168
155169scottish_child_payment :
156170 # Social Security (Scotland) Act 2018; SSI 2020/351
0 commit comments