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Universal childcare entitlement #1010

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description: max income threshold for tax free childcare
metadata:
unit: year
period: year
label: max income threshold
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: 100_000
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description: Maximum age for universal free childcare eligibility (3 and 4 year olds)
metadata:
unit: year
period: year
label: Maximum age for universal free childcare
reference:
- title: Childcare and early education
href: https://www.gov.uk/help-with-childcare-costs/free-childcare-and-education-for-3-to-4-year-olds?step-by-step-nav=f237ec8e-e82c-4ffa-8fba-2a88a739783b
- title: Parliamentary Research Briefing - Childcare
href: https://researchbriefings.files.parliament.uk/documents/CBP-8054/CBP-8054.pdf.#:~:text=All%20three%20and%20four%2Dyear%2Dolds%20in%20England%20are%20eligible,and%20applies%20irrespective%20of%20income.
values:
2015-01-01: 5
Original file line number Diff line number Diff line change
@@ -0,0 +1,12 @@
description: Minimum age for universal free childcare eligibility (3 and 4 year olds)
metadata:
unit: year
period: year
label: Minimum age for universal free childcare
reference:
- title: Childcare and early education
href: https://www.gov.uk/help-with-childcare-costs/free-childcare-and-education-for-3-to-4-year-olds?step-by-step-nav=f237ec8e-e82c-4ffa-8fba-2a88a739783b
- title: Parliamentary Research Briefing - Childcare
href: https://researchbriefings.files.parliament.uk/documents/CBP-8054/CBP-8054.pdf.#:~:text=All%20three%20and%20four%2Dyear%2Dolds%20in%20England%20are%20eligible,and%20applies%20irrespective%20of%20income.
values:
2015-01-01: 3
Original file line number Diff line number Diff line change
@@ -0,0 +1,12 @@
description: Number of universal free childcare hours provided per year for 3-4 year olds
metadata:
unit: hour
period: year
label: Annual universal free childcare hours
reference:
- title: Childcare and early education
href: https://www.gov.uk/help-with-childcare-costs/free-childcare-and-education-for-3-to-4-year-olds?step-by-step-nav=f237ec8e-e82c-4ffa-8fba-2a88a739783b
- title: Parliamentary Research Briefing - Childcare
href: https://researchbriefings.files.parliament.uk/documents/CBP-8054/CBP-8054.pdf.#:~:text=All%20three%20and%20four%2Dyear%2Dolds%20in%20England%20are%20eligible,and%20applies%20irrespective%20of%20income.
values:
2015-01-01: 570
Original file line number Diff line number Diff line change
Expand Up @@ -4,28 +4,28 @@
age: 10
is_disabled_for_benefits: false
output:
child_age_eligible: true
tax_free_childcare_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
tax_free_childcare_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
tax_free_childcare_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
tax_free_childcare_child_age_eligible: false
Original file line number Diff line number Diff line change
Expand Up @@ -9,7 +9,7 @@
dividend_income: 0
property_income: 0
output:
meets_income_requirements: false
tax_free_childcare_meets_income_requirements: false

- name: At threshold for age 15 - eligible
period: 2025
Expand All @@ -21,7 +21,7 @@
dividend_income: 0
property_income: 200
output:
meets_income_requirements: true
tax_free_childcare_meets_income_requirements: true

# Tests for age 18-20 bracket (threshold: £1,788 quarterly)
- name: Under threshold for age 19 - ineligible
Expand All @@ -34,7 +34,7 @@
dividend_income: 0
property_income: 0
output:
meets_income_requirements: false
tax_free_childcare_meets_income_requirements: false

- name: At threshold for age 19 - eligible
period: 2025
Expand All @@ -46,7 +46,7 @@
dividend_income: 0
property_income: 0
output:
meets_income_requirements: true
tax_free_childcare_meets_income_requirements: true

# Tests for age 21+ bracket (threshold: £2,379 quarterly)
- name: Under threshold for age 22 - ineligible
Expand All @@ -59,7 +59,7 @@
dividend_income: 0
property_income: 0
output:
meets_income_requirements: false
tax_free_childcare_meets_income_requirements: false

- name: age 18 - eligible
period: 2025
Expand All @@ -71,7 +71,7 @@
dividend_income: 0
property_income: 0
output:
meets_income_requirements: true
tax_free_childcare_meets_income_requirements: true

# Tests with investment income
- name: Above threshold but with investment income making eligible income below threshold - ineligible
Expand All @@ -85,20 +85,20 @@
property_income: 500
# Net eligible income: 7000 (£1,750 quarterly)
output:
meets_income_requirements: false
tax_free_childcare_meets_income_requirements: false

- name: Edge case with investment income exactly at threshold - eligible
period: 2025
input:
age: 15
total_income: 7324
total_income: 7524
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
tax_free_childcare_meets_income_requirements: true

# Test age boundary cases
- name: Age boundary test at 18 - using higher threshold
Expand All @@ -111,4 +111,17 @@
dividend_income: 0
property_income: 0
output:
meets_income_requirements: true
tax_free_childcare_meets_income_requirements: true

# Test age boundary cases
- name: over 100k
period: 2025
input:
age: 18
total_income: 117152
private_pension_income: 0
savings_interest_income: 100
dividend_income: 0
property_income: 0
output:
tax_free_childcare_meets_income_requirements: false
Original file line number Diff line number Diff line change
Expand Up @@ -14,7 +14,7 @@
benunit:
members: [person, spouse]
output:
childcare_work_condition: true
tax_free_childcare_work_condition: true

- name: Couple neither working - ineligible
period: 2025
Expand All @@ -32,7 +32,7 @@
benunit:
members: [person, spouse]
output:
childcare_work_condition: false
tax_free_childcare_work_condition: false

- name: Couple one working one with disability - eligible
period: 2025
Expand All @@ -50,7 +50,7 @@
benunit:
members: [person, spouse]
output:
childcare_work_condition: true
tax_free_childcare_work_condition: true

- name: Couple one working one with incapacity - eligible
period: 2025
Expand All @@ -68,7 +68,7 @@
benunit:
members: [person, spouse]
output:
childcare_work_condition: true
tax_free_childcare_work_condition: true

- name: Couple one working without qualifying condition - ineligible
period: 2025
Expand All @@ -86,7 +86,7 @@
benunit:
members: [person, spouse]
output:
childcare_work_condition: false
tax_free_childcare_work_condition: false

- name: Single working adult - eligible
period: 2025
Expand All @@ -100,7 +100,7 @@
benunit:
members: [person]
output:
childcare_work_condition: true
tax_free_childcare_work_condition: true

- name: Single non-working adult - ineligible
period: 2025
Expand All @@ -114,7 +114,7 @@
benunit:
members: [person]
output:
childcare_work_condition: false
tax_free_childcare_work_condition: false

- name: Couple both with disability one working - eligible
period: 2025
Expand All @@ -132,7 +132,7 @@
benunit:
members: [person, spouse]
output:
childcare_work_condition: true
tax_free_childcare_work_condition: true

- name: Single working adult with disability - eligible
period: 2025
Expand All @@ -146,7 +146,7 @@
benunit:
members: [person]
output:
childcare_work_condition: true
tax_free_childcare_work_condition: true

- name: Single disabled non-working adult - ineligible
period: 2025
Expand All @@ -160,4 +160,4 @@
benunit:
members: [person]
output:
childcare_work_condition: false
tax_free_childcare_work_condition: false
Original file line number Diff line number Diff line change
Expand Up @@ -5,7 +5,7 @@
child_tax_credit: 0
universal_credit: 0
output:
incompatibilities_childcare_eligible: True
tax_free_childcare_incompatibilities_childcare_eligible: True


- name: Non eligible - receives benefits
Expand All @@ -15,7 +15,7 @@
child_tax_credit: 0
universal_credit: 0
output:
incompatibilities_childcare_eligible: False
tax_free_childcare_incompatibilities_childcare_eligible: False


- name: Non eligible - receives benefits
Expand All @@ -25,7 +25,7 @@
child_tax_credit: 1
universal_credit: 0
output:
incompatibilities_childcare_eligible: False
tax_free_childcare_incompatibilities_childcare_eligible: False


- name: Non eligible - receives benefits
Expand All @@ -35,4 +35,4 @@
child_tax_credit: 1
universal_credit: 1
output:
incompatibilities_childcare_eligible: False
tax_free_childcare_incompatibilities_childcare_eligible: False
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