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Exclude high-value council tax surcharge under abolish_council_tax (#1670)#1693

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vahid-ahmadi merged 1 commit into
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vahid-ahmadi/issue-1670-filter-high-value-surcharge-under-abolish-ct
Jun 1, 2026
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Exclude high-value council tax surcharge under abolish_council_tax (#1670)#1693
vahid-ahmadi merged 1 commit into
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vahid-ahmadi/issue-1670-filter-high-value-surcharge-under-abolish-ct

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Summary

  • Closes high_value_council_tax_surcharge not filtered under abolish_council_tax #1670.
  • high_value_council_tax_surcharge is a top-up on top of council tax bands (England-only, from 2028), so when gov.contrib.abolish_council_tax is in force it should disappear together with council_tax. Both household_tax and gov_tax only filtered out council_tax, leaving the surcharge in the aggregates.
  • Extends both filters to also exclude high_value_council_tax_surcharge.
  • Adds a YAML test case in the existing high-value surcharge fixture covering the abolish-CT path.

Test plan

  • python -m pytest policyengine_uk/tests/microsimulation/test_abolish_council_tax_reform.py -v
  • policyengine-core test policyengine_uk/tests/policy/baseline/gov/hmrc/council_tax/high_value_council_tax_surcharge.yaml -c policyengine_uk

🤖 Generated with Claude Code

…1670)

The surcharge is defined on top of council tax bands, so when council tax is
abolished it should drop out of household_tax and gov_tax alongside the
council_tax line. Filter both aggregates accordingly and add a YAML case.
@vahid-ahmadi vahid-ahmadi merged commit bc576e5 into main Jun 1, 2026
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@vahid-ahmadi vahid-ahmadi deleted the vahid-ahmadi/issue-1670-filter-high-value-surcharge-under-abolish-ct branch June 1, 2026 11:39
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high_value_council_tax_surcharge not filtered under abolish_council_tax

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