Edit files based on Pavel's comments

policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/tax_free_childcare_eligibility.yaml

@@ -4,7 +4,7 @@
   input:
     tax_free_childcare_child_age_eligible: true
     tax_free_childcare_meets_income_requirements: true
-    tax_free_childcare_incompatibilities_childcare_eligible: true
+    tax_free_childcare_program_eligible: true
     tax_free_childcare_work_condition: true
   output:
     tax_free_childcare_eligible: true
@@ -14,7 +14,7 @@
   input:
     tax_free_childcare_child_age_eligible: false
     tax_free_childcare_meets_income_requirements: true
-    tax_free_childcare_incompatibilities_childcare_eligible: true
+    tax_free_childcare_program_eligible: true
     tax_free_childcare_work_condition: true
   output:
     tax_free_childcare_eligible: false
@@ -24,7 +24,7 @@
   input:
     tax_free_childcare_child_age_eligible: true
     tax_free_childcare_meets_income_requirements: false
-    tax_free_childcare_incompatibilities_childcare_eligible: true
+    tax_free_childcare_program_eligible: true
     tax_free_childcare_work_condition: true
   output:
     tax_free_childcare_eligible: false
@@ -34,7 +34,7 @@
   input:
     tax_free_childcare_child_age_eligible: true
     tax_free_childcare_meets_income_requirements: true
-    tax_free_childcare_incompatibilities_childcare_eligible: true
+    tax_free_childcare_program_eligible: true
     tax_free_childcare_work_condition: false
   output:
     tax_free_childcare_eligible: false
@@ -44,7 +44,7 @@
   input:
     tax_free_childcare_child_age_eligible: false
     tax_free_childcare_meets_income_requirements: false
-    tax_free_childcare_incompatibilities_childcare_eligible: false
+    tax_free_childcare_program_eligible: false
     tax_free_childcare_work_condition: false
   output:
     tax_free_childcare_eligible: false

policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/tax_free_childcare_incompatibilities_condition.yaml → policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/tax_free_childcare_program_eligible.yaml

@@ -5,7 +5,7 @@
     child_tax_credit: 0
     universal_credit: 0
   output:
-    tax_free_childcare_incompatibilities_childcare_eligible: True
+    tax_free_childcare_program_eligible: True
 
 
 - name: Non eligible - receives benefits
@@ -15,7 +15,7 @@
     child_tax_credit: 0
     universal_credit: 0
   output:
-    tax_free_childcare_incompatibilities_childcare_eligible: False
+    tax_free_childcare_program_eligible: False
 
 
 - name: Non eligible - receives benefits
@@ -25,7 +25,7 @@
     child_tax_credit: 1
     universal_credit: 0
   output:
-    tax_free_childcare_incompatibilities_childcare_eligible: False
+    tax_free_childcare_program_eligible: False
 
 
 - name: Non eligible - receives benefits
@@ -35,4 +35,4 @@
     child_tax_credit: 1
     universal_credit: 1
   output:
-    tax_free_childcare_incompatibilities_childcare_eligible: False
+    tax_free_childcare_program_eligible: False

policyengine_uk/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_age_child_condition.py

@@ -4,7 +4,7 @@
 class tax_free_childcare_child_age_eligible(Variable):
     value_type = bool
     entity = Person
-    label = "Child age eligibility requirements for tax-free childcare"
+    label = "Eligible child for the tax-free childcare"
     documentation = "Whether this person meets the age and disability requirements for eligibility"
     definition_period = YEAR
 
@@ -20,18 +20,14 @@ def formula(person, period, parameters):
 
         # Get age thresholds from parameters
         age_limits = parameters(period).gov.hmrc.tax_free_childcare.age
-        standard_age_limit = age_limits.standard
-        disability_age_limit = age_limits.disability
 
         # Check disability status
         is_disabled = person("is_disabled_for_benefits", period)
 
         # Check age conditions using parameterized values
-        basic_age_condition = (age < standard_age_limit).astype(bool)
-        age_under_disability_limit = (age < disability_age_limit).astype(bool)
+        basic_age_condition = age < age_limits.standard
+        age_under_disability_limit = age < age_limits.disability
 
         # Combine conditions
-        combined_condition = (age_under_disability_limit & is_disabled).astype(
-            bool
-        )
-        return (basic_age_condition | combined_condition).astype(bool)
+        combined_condition = age_under_disability_limit & is_disabled
+        return basic_age_condition | combined_condition

policyengine_uk/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_income_condition.py

@@ -4,7 +4,7 @@
 class tax_free_childcare_meets_income_requirements(Variable):
     value_type = bool
     entity = Person
-    label = "Income requirements and calculations for tax-free childcare"
+    label = "Income eligible for the tax-free childcare"
     documentation = "Whether this person meets the income requirements for tax-free childcare based on age and income thresholds"
     definition_period = YEAR
 
@@ -36,20 +36,10 @@ def formula(person, period, parameters):
         quarterly_income = yearly_eligible_income / 4
 
         # Get required income threshold based on age
-        income_limits = parameters(
-            period
-        ).gov.hmrc.tax_free_childcare.income_thresholds
-
-        required_threshold = income_limits.calc(age)
-
-        max_income_threshold = parameters(
-            period
-        ).gov.hmrc.tax_free_childcare.max_income_thresholds
-
-        max_income_threshold_quarterly = max_income_threshold / 4
-
+        p = parameters(period).gov.hmrc.tax_free_childcare
+        required_threshold = p.income_thresholds.calc(age)
+        max_income_threshold_quarterly = p.max_income_thresholds / 4
         # Compare quarterly income to required threshold and convert to boolean
-        return (
-            (quarterly_income > required_threshold)
-            & (quarterly_income < max_income_threshold_quarterly)
-        ).astype(bool)
+        return (quarterly_income > required_threshold) & (
+            quarterly_income < max_income_threshold_quarterly
+        )

policyengine_uk/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_program_eligible.py

@@ -0,0 +1,19 @@
+from policyengine_uk.model_api import *
+
+
+class tax_free_childcare_program_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Tax-Free Childcare program eligibility"
+    documentation = "Whether the person's benefit unit meets the incompatibility conditions for tax-free childcare (not receiving WTC, CTC, or UC)"
+    definition_period = YEAR
+
+    def formula(person, period, parameters):
+        """
+        Calculate eligibility based on incompatible benefits.
+
+        Returns:
+            bool: True if eligible (no incompatible benefits received), False if receiving any incompatible benefits
+        """
+        countable_programs = add(person.benunit, period, ["working_tax_credit", "child_tax_credit", "universal_credit"])
+        return countable_programs == 0

policyengine_uk/variables/gov/hmrc/tax_free_childcare/conditions/tax_free_childcare_work_condition.py

@@ -14,7 +14,7 @@ def formula(person, period, parameters):
         - Couple where either both work or one works and other has disability/incapacity
         """
         benunit = person.benunit
-        is_adult = person("is_adult", period).astype(bool)
+        is_adult = person("is_adult", period)
 
         # Basic work status
         in_work = person("in_work", period).astype(bool)
@@ -24,24 +24,26 @@ def formula(person, period, parameters):
         standard_disability_benefits = gc.child.disability.eligibility
         severe_disability_benefits = gc.child.disability.severe.eligibility
 
-        is_disabled = (
+        receive_disability_program = (
             (add(person, period, standard_disability_benefits) > 0)
             | (add(person, period, severe_disability_benefits) > 0)
         ).astype(bool)
 
         has_incapacity = (person("incapacity_benefit", period) > 0).astype(
             bool
         )
-        has_condition = (is_disabled | has_incapacity).astype(bool)
+        eligible_based_on_disability = (
+            receive_disability_program | has_incapacity
+        ).astype(bool)
 
         # Build conditions
         # Single adult conditions
-        is_single = (benunit.sum(is_adult) == 1).astype(bool)
+        is_single = person.benunit("is_single", period)
         single_working = (is_single & in_work).astype(bool)
 
         # Couple conditions
-        is_couple = (benunit.sum(is_adult) == 2).astype(bool)
-        benunit_has_condition = benunit.any(has_condition)
+        is_couple = person.benunit("is_couple", period)
+        benunit_has_condition = benunit.any(eligible_based_on_disability)
         benunit_has_worker = benunit.any(in_work)
         couple_both_working = (is_couple & benunit.all(in_work)).astype(bool)
         couple_one_working_one_disabled = (

policyengine_uk/variables/gov/hmrc/tax_free_childcare/tax_free_childcare_benefits_amount.py

@@ -8,6 +8,7 @@ class tax_free_childcare_benefits_amount(Variable):
     documentation = "The amount of government contribution provided through the tax-free childcare scheme"
     definition_period = YEAR
     unit = GBP
+    defined_for = "tax_free_childcare_eligible"
 
     def formula(benunit, period, parameters):
         """
@@ -28,17 +29,13 @@ def formula(benunit, period, parameters):
         is_eligible = benunit("tax_free_childcare_eligible", period)
 
         # Calculate per-child amounts at the person level
-        is_child = benunit.members("is_child", period)
-        is_disabled = benunit.members("is_disabled_for_benefits", period)
+        person = benunit.members
+        is_child = person("is_child", period)
+        is_disabled = person("is_disabled_for_benefits", period)
 
-        child_amounts = where(
-            is_child,
-            where(is_disabled, p_tfc.disabled_child, p_tfc.standard_child),
-            0,
-        )
+        amount_per_child = (
+            where(is_disabled, p_tfc.disabled_child, p_tfc.standard_child)
+        ) * is_child
 
         # Reduce to benefit unit level by taking maximum
-        max_amount = benunit.max(child_amounts)
-
-        # Apply final eligibility check
-        return where(is_eligible, max_amount, 0)
+        return benunit.sum(amount_per_child)

policyengine_uk/variables/gov/hmrc/tax_free_childcare/tax_free_childcare_eligibility.py

@@ -24,21 +24,19 @@ def formula(benunit, period, parameters):
         """
         meets_age_condition = benunit(
             "tax_free_childcare_child_age_eligible", period
-        ).astype(bool)
+        )
 
         meets_income_condition = benunit.any(
             benunit.members(
                 "tax_free_childcare_meets_income_requirements", period
             )
-        ).astype(bool)
+        )
 
         childcare_eligible = benunit(
-            "tax_free_childcare_incompatibilities_childcare_eligible", period
-        ).astype(bool)
+            "tax_free_childcare_program_eligible", period
+        )
 
-        work_eligible = benunit(
-            "tax_free_childcare_work_condition", period
-        ).astype(bool)
+        work_eligible = benunit("tax_free_childcare_work_condition", period)
 
         return np.logical_and.reduce(
             [