Integrate property_income_tax into total income_tax#1408
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This fix ensures that property income is taxed at the property-specific rates (22%, 42%, 47% from April 2027) rather than the standard earned income rates. Changes: - Add taxable_property_income to earned_taxable_income_exclusions (prevents double-taxation of property income) - Add property_income_tax to income_tax_pre_charges - Add property_income_tax to income_tax_additions - Add integration tests verifying property_income_tax flows into income_tax This implements the November 2025 Autumn Budget property income tax increases correctly, allowing microsimulation to show the revenue impact of the +2pp rate increase. 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude <noreply@anthropic.com>
The integration of property_income_tax into total income_tax slightly shifts the baseline, which changes the expected fiscal impacts of other reforms by small amounts. 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude <noreply@anthropic.com>
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Summary
taxable_property_incometoearned_taxable_income_exclusions(prevents double-taxation)property_income_taxtoincome_tax_pre_chargesandincome_tax_additionsproperty_income_taxflows intoincome_taxProblem
The
property_income_taxvariable was calculating property tax at the correct rates (22%, 42%, 47% from April 2027), but this wasn't flowing into the totalincome_tax. Property income was being taxed twice:earned_income_taxat standard rates (20%, 40%, 45%)property_income_taxat property-specific rates (but not added to total)This meant microsimulations couldn't capture the revenue impact of the November 2025 Autumn Budget property income tax increases.
Solution
taxable_property_incomefromearned_taxable_incomeso it's not taxed as earned incomeproperty_income_taxto bothincome_tax_pre_chargesandincome_tax_additionsso property tax flows into total income taxTest plan
income_tax🤖 Generated with Claude Code