Date Marriage Allowance take-up from policy introduction (#623)#1698
Merged
vahid-ahmadi merged 2 commits intoJun 1, 2026
Conversation
The take-up parameter previously started at 2000-01-01, decades before the allowance existed (the allowance was inserted by Finance Act 2014 Sch. 2 and came into force 6 April 2015). Move the effective date to that introduction date, document the 0.5 value as the post-2019 steady state (per HoC Library SN00870, which notes outturn costs were consistently below forecast in the early years because take-up ramped up slowly), and add the HMRC Marriage Allowance statistics page as a third reference.
This file contains hidden or bidirectional Unicode text that may be interpreted or compiled differently than what appears below. To review, open the file in an editor that reveals hidden Unicode characters.
Learn more about bidirectional Unicode characters
Sign up for free
to join this conversation on GitHub.
Already have an account?
Sign in to comment
1 participant
Add this suggestion to a batch that can be applied as a single commit.This suggestion is invalid because no changes were made to the code.Suggestions cannot be applied while the pull request is closed.Suggestions cannot be applied while viewing a subset of changes.Only one suggestion per line can be applied in a batch.Add this suggestion to a batch that can be applied as a single commit.Applying suggestions on deleted lines is not supported.You must change the existing code in this line in order to create a valid suggestion.Outdated suggestions cannot be applied.This suggestion has been applied or marked resolved.Suggestions cannot be applied from pending reviews.Suggestions cannot be applied on multi-line comments.Suggestions cannot be applied while the pull request is queued to merge.Suggestion cannot be applied right now. Please check back later.
Summary
Test plan
policyengine-core test policyengine_uk/tests/policy/baseline/gov/hmrc/income_tax/allowances/marriage_allowance.yaml -c policyengine_uk(4 passed)🤖 Generated with Claude Code