Tax free childcare #1004

vahid-ahmadi · 2025-01-10T19:34:06Z

Overview

This PR implements the Tax-Free Childcare (TFC) scheme calculation in PolicyEngine UK. The scheme provides government contributions towards childcare costs for eligible families. (Documentation link)

Key Features

Annual contribution of up to £2,000 per standard child and £4,000 per disabled child
Income threshold of £100,000 per partner
Eligible unit: person
Needs to be combined with: Add extended childcare entitlement #1006 Add universal childcare entitlement #1009 Add targeted childcare entitlement #1014

Fixes #1002

MaxGhenis · 2025-01-11T02:15:51Z

@PavelMakarchuk could you please meet with @vahid-ahmadi on this? Probably easier than text review for getting the parameters and vectorization in for the first time.

PavelMakarchuk

Come initial comments but will meet to discuss in detail

...yengine_uk/variables/gov/hmrc/tax_free_childcare/conditions/childcare_age_child_condition.py

policyengine_uk/variables/gov/hmrc/tax_free_childcare/tax-free-childcare-benefits.py

policyengine_uk/variables/gov/hmrc/tax_free_childcare/conditions/childcare_work_condition.py

policyengine_uk/parameters/gov/hmrc/childcare_subsidies/tax_free_childcare/age_limits.yaml

...e_uk/parameters/gov/hmrc/childcare_subsidies/tax_free_childcare/contribution_parameters.yaml

...yengine_uk/variables/gov/hmrc/tax_free_childcare/conditions/childcare_age_child_condition.py

policyengine_uk/variables/gov/hmrc/tax_free_childcare/conditions/childcare_income_condition.py

...e_uk/parameters/gov/hmrc/childcare_subsidies/tax_free_childcare/income_thresholds/adult.yaml

policyengine_uk/variables/gov/hmrc/tax_free_childcare/tax_free_childcare_benefits.py

...uk/variables/gov/hmrc/tax_free_childcare/conditions/childcare_incompatibilities_condition.py

…ine/policyengine-uk into tax-free-childcare-new

...s/gov/dwp/childcare_subsidies/tax_free_childcare/conditions/childcare_age_child_condition.py

...e_uk/variables/gov/dwp/childcare_subsidies/tax_free_childcare/tax_free_childcare_benefits.py

...p/childcare_subsidies/tax_free_childcare/conditions/childcare_incompatibilities_condition.py

...engine_uk/parameters/gov/dwp/childcare_subsidies/free_childcare/age/lower_limit_3_years.yaml

policyengine_uk/parameters/gov/dwp/childcare_subsidies/free_childcare/income_thresholds.yaml

...ngine_uk/variables/gov/dwp/childcare_subsidies/free_childcare/conditions/income_condition.py

...iables/gov/dwp/childcare_subsidies/free_childcare/conditions/age_child_condition_15_hours.py

...e_uk/variables/gov/dwp/childcare_subsidies/tax_free_childcare/tax_free_childcare_benefits.py

...les/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_incompatibilities_condition.py

...ine_uk/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_work_condition.py

policyengine_uk/variables/gov/hmrc/tax_free_childcare/tax_free_childcare_benefits_amount.py

policyengine_uk/variables/gov/hmrc/tax_free_childcare/tax_free_childcare_eligibility.py

...k/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_age_child_condition.py

...e_uk/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_income_condition.py

...ine_uk/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_work_condition.py

policyengine_uk/variables/gov/hmrc/tax_free_childcare/tax_free_childcare_benefits_amount.py

policyengine_uk/parameters/gov/hmrc/tax_free_childcare/income_thresholds.yaml

policyengine_uk/variables/gov/hmrc/tax_free_childcare/tax_free_childcare_eligibility.py

...e_uk/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_income_condition.py

...ables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_meets_income_requirements.py

...e_uk/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_program_eligible.py

MaxGhenis · 2025-01-29T01:10:57Z

policyengine_uk/parameters/gov/hmrc/tax_free_childcare/incompatible_benefits.yaml

@@ -0,0 +1,11 @@
+description: Benefits that make someone ineligible for Tax-Free Childcare
+metadata:
+  reference: none


Add reference

MaxGhenis · 2025-01-29T01:11:27Z

policyengine_uk/parameters/gov/hmrc/tax_free_childcare/incompatible_benefits.yaml

@@ -0,0 +1,11 @@
+description: Benefits that make someone ineligible for Tax-Free Childcare


Suggested change

description: Benefits that make someone ineligible for Tax-Free Childcare

description: HMRC limits Tax-Free Childcare to benefit units that do not receive any of these programs.

MaxGhenis · 2025-01-29T01:11:35Z

policyengine_uk/parameters/gov/hmrc/tax_free_childcare/incompatible_benefits.yaml

+metadata:
+  reference: none
+  period: year
+  unit: currency-GBP


Suggested change

unit: currency-GBP

unit: program

MaxGhenis · 2025-01-29T01:11:52Z

policyengine_uk/parameters/gov/hmrc/tax_free_childcare/incompatible_benefits.yaml

+  reference: none
+  period: year
+  unit: currency-GBP
+  label: none


Suggested change

label: none

label: Tax-free childcare disqualifying benefits

MaxGhenis · 2025-01-29T01:12:26Z

...ables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_meets_income_requirements.py

+        total_income = person("total_income", period)
+
+        # Get investment income types from parameters
+        investment_income_types = parameters(


Suggested change

investment_income_types = parameters(

p = parameters(

MaxGhenis · 2025-01-29T01:15:20Z

...ables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_meets_income_requirements.py

+        ).gov.hmrc.tax_free_childcare.minimum_weekly_hours
+
+        # Calculate required threshold (weekly hours * 13 weeks (a quarter) * minimum wage)
+        required_threshold = min_wage_rate * weekly_hours * 13


Does the quarterly logic show up in the statutes?

MaxGhenis · 2025-01-29T01:16:27Z

policyengine_uk/parameters/gov/hmrc/tax_free_childcare/income_thresholds.yaml

We can delete this now right?

MaxGhenis · 2025-01-29T01:17:41Z

policyengine_uk/parameters/gov/hmrc/tax_free_childcare/minimum_weekly_hours.yaml

@@ -0,0 +1,9 @@
+description: Weekly hours of work required at minimum wage for tax-free childcare eligibility


rephrase per others and add label

MaxGhenis · 2025-01-29T01:18:18Z

policyengine_uk/parameters/gov/hmrc/tax_free_childcare/max_income_thresholds.yaml

rename income_limit.yaml

MaxGhenis · 2025-01-29T01:18:46Z

...e_uk/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_program_eligible.py

+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.hmrc.tax_free_childcare.incompatible_benefits


p is always a folder

Suggested change

).gov.hmrc.tax_free_childcare.incompatible_benefits

).gov.hmrc.tax_free_childcare

Implement tax free childcare

adf96a0

vahid-ahmadi requested review from nikhilwoodruff and PavelMakarchuk January 10, 2025 20:08

PavelMakarchuk requested changes Jan 11, 2025

View reviewed changes

vahid-ahmadi added 10 commits January 13, 2025 13:27

Parameterize values

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Reformatting to pass the tests

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Reformatting with black

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Reformatting with black

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Format code with black

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Format code with black using 79-char line length

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Fix YAML structure

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Fix age condition YAML file

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Fix age condition YAML file

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Fix other YAML files

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PavelMakarchuk requested changes Jan 13, 2025

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vahid-ahmadi added 3 commits January 13, 2025 18:02

Edit parameterization

b28b5f8

Fix formatting

ff1f456

Edit age in YAML files

d3ad685

PavelMakarchuk requested changes Jan 13, 2025

View reviewed changes

vahid-ahmadi added 10 commits January 13, 2025 18:59

Replace if with where

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Format with black

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Edit for test passing

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Edit format with black

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Edit format of benefit py file

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Edit child as not being boolean

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Change if to where

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Change disability definition

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Solve .values problem

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Edit .values error

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vahid-ahmadi added 5 commits January 14, 2025 15:34

Add .astype(bool) to fix error

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Fix bitwise AND operation error

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Add .astype(bool) to conditions

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Add unit tests

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Reformat with black

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vahid-ahmadi requested a review from PavelMakarchuk January 14, 2025 19:03

vahid-ahmadi added 6 commits January 15, 2025 14:35

Fix the folders

cebaace

Fix the folders

c1a5cf0

Merge branch 'tax-free-childcare-new' of https://github.com/policyeng…

49ec556

…ine/policyengine-uk into tax-free-childcare-new

Implement free childcare program

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Format with black

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Change tests

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PavelMakarchuk requested changes Jan 15, 2025

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Edit format based on Pavel's comments

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PavelMakarchuk requested changes Jan 20, 2025

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vahid-ahmadi added 3 commits January 20, 2025 19:51

Edit tax-free childcare based on Pavel's comments

9fc1b53

Reform with Black

a15d5a2

Remove redundant files

c1bb0e1

PavelMakarchuk requested changes Jan 23, 2025

View reviewed changes

vahid-ahmadi added 2 commits January 23, 2025 17:32

Edit files based on Pavel's comments

df9f458

Format with black

d295f33

MaxGhenis mentioned this pull request Jan 24, 2025

Targeted childcare entitlement #1013

Draft

vahid-ahmadi added 2 commits January 27, 2025 14:42

Edit ‘adjusted_net_income’ and ‘is_blind’ parameters

cb6ce03

Format with black

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MaxGhenis requested changes Jan 27, 2025

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vahid-ahmadi added 2 commits January 28, 2025 17:30

Edit codes based on Max's comments

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Reslove a conflict

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MaxGhenis requested changes Jan 28, 2025

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...ables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_meets_income_requirements.py Outdated Show resolved Hide resolved

...e_uk/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_program_eligible.py Outdated Show resolved Hide resolved

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MaxGhenis requested changes Jan 29, 2025

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Tax free childcare #1004

Tax free childcare #1004

vahid-ahmadi commented Jan 10, 2025 •

edited

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MaxGhenis commented Jan 11, 2025

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MaxGhenis Jan 29, 2025

		@@ -0,0 +1,11 @@
		description: Benefits that make someone ineligible for Tax-Free Childcare

	description: Benefits that make someone ineligible for Tax-Free Childcare
	description: HMRC limits Tax-Free Childcare to benefit units that do not receive any of these programs.

		@@ -0,0 +1,9 @@
		description: Weekly hours of work required at minimum wage for tax-free childcare eligibility

	).gov.hmrc.tax_free_childcare.incompatible_benefits
	).gov.hmrc.tax_free_childcare

Tax free childcare #1004

Are you sure you want to change the base?

Tax free childcare #1004

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vahid-ahmadi commented Jan 10, 2025 • edited Loading

Overview

Key Features

MaxGhenis commented Jan 11, 2025

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vahid-ahmadi commented Jan 10, 2025 •

edited

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