Tax free childcare

policyengine_uk/parameters/gov/dwp/childcare_subsidies/tax_free_childcare/age/disability.yaml

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+description: Age thresholds for tax-free childcare eligibility - disability-related limit
+metadata:
+  unit: year
+  period: year
+  label: Disability age limit for tax-free childcare eligibility
+  reference:
+    - title: Childcare Act
+      href: https://www.legislation.gov.uk/ukdsi/2015/9780111127063
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/tax-free-childcare?step-by-step-nav=d78aeaf6-1747-4d72-9619-f16efb4dd89d
+values:
+  2015-01-01: 17

policyengine_uk/parameters/gov/dwp/childcare_subsidies/tax_free_childcare/age/standard.yaml

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+description: Age thresholds for tax-free childcare eligibility - standard limit
+metadata:
+  unit: year
+  period: year
+  label: Standard age limit for tax-free childcare eligibility
+  reference:
+    - title: Childcare Act
+      href: https://www.legislation.gov.uk/ukdsi/2015/9780111127063
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/tax-free-childcare?step-by-step-nav=d78aeaf6-1747-4d72-9619-f16efb4dd89d
+values:
+  2015-01-01: 12

policyengine_uk/parameters/gov/dwp/childcare_subsidies/tax_free_childcare/contribution/disabled_child.yaml

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+description: Maximum yearly contribution limit for disabled child tax-free childcare
+metadata:
+  unit: currency-GBP
+  period: year
+  label: Disabled child yearly maximum contribution
+  reference:
+    - title: Childcare Payments Act
+      href: https://www.legislation.gov.uk/ukdsi/2015/9780111127063
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/tax-free-childcare?step-by-step-nav=d78aeaf6-1747-4d72-9619-f16efb4dd89d
+values:
+  2015-01-01: 4000

policyengine_uk/parameters/gov/dwp/childcare_subsidies/tax_free_childcare/contribution/government_contribution_ratio.yaml

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+description: Government contribution ratio for tax-free childcare
+metadata:
+  unit: /1
+  period: year
+  label: Government contribution ratio for tax-free childcare
+  reference:
+    - title: Childcare Payments Act
+      href: https://www.legislation.gov.uk/ukdsi/2015/9780111127063
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/tax-free-childcare?step-by-step-nav=d78aeaf6-1747-4d72-9619-f16efb4dd89d
+values:
+  2015-01-01: 0.25  # 2/8 expressed as decimal

policyengine_uk/parameters/gov/dwp/childcare_subsidies/tax_free_childcare/contribution/standard_child.yaml

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+description: Maximum yearly contribution limit for standard child tax-free childcare
+metadata:
+  unit: currency-GBP
+  period: year
+  label: Standard child yearly maximum contribution
+  reference:
+    - title: Childcare Payments Act
+      href: https://www.legislation.gov.uk/ukdsi/2015/9780111127063
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/tax-free-childcare?step-by-step-nav=d78aeaf6-1747-4d72-9619-f16efb4dd89d
+values:
+  2015-01-01: 2000

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

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+description: Income thresholds for tax-free childcare eligibility
+metadata:
+  period: year
+  label: Income thresholds for tax-free childcare eligibility
+  reference:
+    - title: Childcare Payments Act
+      href: https://www.legislation.gov.uk/ukdsi/2015/9780111127063
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/tax-free-childcare?step-by-step-nav=d78aeaf6-1747-4d72-9619-f16efb4dd89d
+
+brackets:
+  - threshold:
+      2015-01-01: 0
+    amount:
+      2015-01-01: 1_331
+  - threshold:
+      2015-01-01: 18
+    amount:
+      2015-01-01: 1_788
+  - threshold:
+      2015-01-01: 21
+    amount:
+      2015-01-01: 2_379

policyengine_uk/tests/policy/baseline/gov/dwp/childcare_subsidies/tax_free_childcare/childcare_age_child_condition.yaml

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+- name: Under standard age limit - eligible
+  period: 2025
+  input:
+    age: 10
+    is_disabled_for_benefits: false
+  output:
+    child_age_eligible: true
+
+- name: Over standard age limit and not disabled - ineligible
+  period: 2025
+  input:
+    age: 12
+    is_disabled_for_benefits: false
+  output:
+    child_age_eligible: false
+
+- name: Over standard age but under disability limit and disabled - eligible
+  period: 2025
+  input:
+    age: 15
+    is_disabled_for_benefits: true
+  output:
+    child_age_eligible: true
+
+- name: Over disability age limit and disabled - ineligible
+  period: 2025
+  input:
+    age: 17
+    is_disabled_for_benefits: true
+  output:
+    child_age_eligible: false

policyengine_uk/tests/policy/baseline/gov/dwp/childcare_subsidies/tax_free_childcare/childcare_income_condition.yaml

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+# Tests for age under 18 bracket (threshold: £1,331 quarterly)
+- name: Under threshold for age 15 with low income and no other income sources - ineligible
+  period: 2025
+  input:
+    age: 15
+    total_income: 5000  
+    private_pension_income: 0
+    savings_interest_income: 500
+    dividend_income: 0
+    property_income: 0
+  output:
+    meets_income_requirements: false
+
+- name: At threshold for age 15 - eligible
+  period: 2025
+  input:
+    age: 15
+    total_income: 6324  
+    private_pension_income: 0
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 200
+  output:
+    meets_income_requirements: true
+
+# Tests for age 18-20 bracket (threshold: £1,788 quarterly)
+- name: Under threshold for age 19 - ineligible
+  period: 2025
+  input:
+    age: 19
+    total_income: 7000  # £1,750 quarterly
+    private_pension_income: 0
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+  output:
+    meets_income_requirements: false
+
+- name: At threshold for age 19 - eligible
+  period: 2025
+  input:
+    age: 18
+    total_income: 7152  # £1,788 quarterly
+    private_pension_income: 0
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+  output:
+    meets_income_requirements: true
+
+# Tests for age 21+ bracket (threshold: £2,379 quarterly)
+- name: Under threshold for age 22 - ineligible
+  period: 2025
+  input:
+    age: 22
+    total_income: 9000  # £2,250 quarterly
+    private_pension_income: 0
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+  output:
+    meets_income_requirements: false
+
+- name: age 18 - eligible
+  period: 2025
+  input:
+    age: 18
+    total_income: 9516  # £2,379 quarterly
+    private_pension_income: 0
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+  output:
+    meets_income_requirements: true
+
+# Tests with investment income
+- name: Above threshold but with investment income making eligible income below threshold - ineligible
+  period: 2025
+  input:
+    age: 22
+    total_income: 12000
+    private_pension_income: 3000
+    savings_interest_income: 500
+    dividend_income: 1000
+    property_income: 500
+    # Net eligible income: 7000 (£1,750 quarterly)
+  output:
+    meets_income_requirements: false
+
+- name: Edge case with investment income exactly at threshold - eligible
+  period: 2025
+  input:
+    age: 15
+    total_income: 7324
+    private_pension_income: 2000
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+    # Net eligible income: 5324 (£1,331 quarterly)
+  output:
+    meets_income_requirements: true
+
+# Test age boundary cases
+- name: Age boundary test at 18 - using higher threshold
+  period: 2025
+  input:
+    age: 18
+    total_income: 7152  
+    private_pension_income: 0
+    savings_interest_income: 100
+    dividend_income: 0
+    property_income: 0
+  output:
+    meets_income_requirements: true