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{"sheet":"Overview","index":0,"n_rows":45,"n_cols":5,"rows_kept":45,"cut":false,"hidden":false,"merged":[[34,4,35,13],[37,4,38,13],[40,4,43,13],[16,1,19,13],[23,1,23,2],[29,1,29,3],[34,1,34,3],[37,1,37,3],[25,1,25,2],[26,1,26,2],[26,4,27,13],[8,1,14,13],[23,4,24,13],[29,4,29,13],[31,4,32,13],[4,1,6,9]]}
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[null,"Tax & the Family "]
[null,"Tax Benefit Model Table 2023/4"]
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[null,"Detailed explanations and instructions have been provided to ensure that the model is easy to use. However, if you have any questions or quieries please contact William Spencer at williamspencer004@gmail.com."]
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[null,"These tables have been produced to enable the effect of the tax and benefit system on family incomes to be modelled. They enable users to look at both single parent households and couple households, as well as families who are renting and owner occupiers. The tables take account of the marriage allowance and the High-Income Child Benefit Charge. Figures are available for the legacy system -tax credits and housing benefit - as well as for universal credit system. The tables show the effective marginal rates households face which allows the amount households gain from additional income to be calculated and also the marginal rates for second earners - this enables the amount gained from having a second earner to be calculated. Income tax is different in Scotland. Separate tables have been designed to model households in Scotland."]
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[null,"To use the Tables go to the \"Model Setup\" worksheet (see below) and enter details of the household type you wish to model. You need to say whether the household is a couple household, how many children there are, and in the case of couple households whether they are etitled to  to the marriage allowance. You also need to say whehther they are renting and if so the rent they are paying and the local housing allowance. "]
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[null,"Index:"]
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[null,"Model Setup",null,null,"Gives details on the process and output of the model, displays the assumptions used in the formulas and provides the user with the ability to manipulate the variables used in the model."]
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[null,"Automated Results",null,null,"Produces analysis of the family specified in the \"Model Setup\" sheet, using the equivalised after housing cost income deciles that are calculated in the \"Rates\" sheet."]
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[null,"Concepts and Definitions",null,null,"Explains the terminology and components used in the tax benefit model."]
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[null,"Rates ",null,null,"This table of data displays the values of the elements that make up Tax Credits and Universal Credits, and which the different components relate to."]
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[null,"Universal Credit (UC) Table",null,null,"This table gives detailed calculations for the weekly financial circumstances of families under  Universal Credit, at incremental incomes."]
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[null,"Legacy System (LS) Table",null,null,"This table gives detailed calculations for the weekly financial circumstances of families under the Legacy System, at incremental incomes."]
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[null,"Single Earner Table (Hidden)",null,null,"This table gives the calculations for when only one member of the household is in work. It allows the model to calculate the financial gain of having a second earner in the family. This table should not need to be used independently as a single earner senario can be set up in the Model Setup to show on both the Universal Credit and Legacy System Tables."]
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[null,"cost of living ayments",null,null,"The Government are making cost of living ppayments totalling £900 in 2023 ti univeresal credits reciients THESE ARE NOT TAKEN INTO ACCOUNT"]

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[]
[null,null,null,null,null,null,null,"Model Setup",null,null,null,null,null,null,null,null,"Married"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Not Married"]
[null,"The Tax & the Family Tax Benefit Model illustrates the weekly financial circumstances of a range of hypothetical families. By manipulating the variables, users can see the Income Tax, National Insurance, Tax and Benefits for families of varying characteristics, at increasing, incremental steps of income. The model shows the financial circumstances for the family if only one member of a couple is in work and for if the family is dependent entirely on benefits, allowing for easy comparison of different scenarios."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Local Authority"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Private"]
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[null,"Users should note that the scenarios generated by this model are hypothetical and are governed by some broad assumptions (detailed below). Consequently, this model should be taken as an illustration of tax/ benefit interaction for various family types rather than an authoritative statement of entitlement.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Single"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Couple"]
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[null,"In work assumptions:"]
[null,"1.  The family consists of either a single person or a couple."]
[null,"2.  The family head is employed for a minimum of 16 hours per week. Similarly, the second earner is only considered if employed for a minimum of 16 hours per week."]
[null,"3.  The family lives in local authority or privately rented property appropriate to its size and pays average amounts of rent and council tax for their area in the 2022/2023 financial year."]
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[null,"4.  All earners in the family are aged 25 to 49."]
[null,"5.  The weekly childcare costs are eligible for help under Tax Credit and Housing Benefit rules."]
[null,"6. The model does not include time-limited incentives to encourage people to move into work."]
[null,"7. The model calculates Tax Credit entitlement in real time, rather than based on previous years’ earnings, which can underestimate the gains to work in the first year."]
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[null,"Hypothetical Family Type:"]
[null,"Set-up the required hypothetical family type by selecting the parameters below, according to the key assumptions outlined above."]
[null,"Changes to these parameters reflect a different hypothetical family type and consequently reflect different weekly financial circumstances in the \"Legacy System Table\" and \"Universal Credit Table\"."]
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[null,"Note: DO NOT CHANGE \"Children born after 6 April 2017\" and \"Second earner\" parameter as this is automatically calculated based upon other selections."]
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[null,"Number of adults (please select):",null,null,null,"Couple",null,"Marital status (please select):",null,null,"Married"]
[null,"Please enter the % of the total household income that the head earner brings to the household. If a specific value of second income is required, enter '100' into \"Head earner\", before specifying the desired income in \"Second income override\"."]
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[null,"Wage Split (%):",null,"Head earner (A):",null,1,null,"Second earner (B):",null,{"$f":"IF(F30=1,0,1-F33)","v":0},null,"Second income override (weekly):"]
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[null,"Total number of children:",null,null,null,2]
[null,"Children born before 6 April 2017:",null,null,null,null,null,"Children born after 6 April 2017:",null,null,{"$f":"IF(F36=0,F35,IF(F36>F35,0,F35-F36))","v":2}]
[null,"Weekly Childcare Costs:",null,null,null,null,null,"Children aged 14 or over:",null,null,0]
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[null,"Please enter valid data for housing costs, council tax and LHA allowance for the desired region. Links to data averages have been provided:"]
[null,"If no rent or mortgage interest, enter '0':"]
[null,"Under local authority tenancy, housing cost support will equal the value of your rent. Under private tennacy, housing cost support will equal the LHA value."]
[null,"Tenancy type (please select):",null,null,null,"Private"]
[null,"Weekly Rent:",null,null,null,193,null,"see \"4. Local authority analysis\" for regional rent averages "]
[null,"Weekly Mortgage Interest:"]
[null,"£32 represents the average weekly council tax for a 3 bedroom property. A discounting rate of 25% is applied every time the number of bedroom reduces by 1. Similarly, the addition of 1 bedroom increased council tax by 25%. "]
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[null,"Weekly Council Tax Actual:",null,null,null,36,null,"see \"2020 council tax calculator\" for regional council tax band averages"]
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[null,"Local Housing Allowance"]
[null,"Your local housing allowance is dependent on your location and the number of bedrooms required by your family (max. 4, no matter how big the family)."]
[null,"You are allowed one bedroom for each category shown below:"]
[null,"Each adult couple"]
[null,"Each person over 16"]
[null,"Two children of the same sex under 16"]
[null,"Two children under 10, regardless of their sex"]
[null,"Any other child"]
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[null,"Local Authority (please select):",null,null,null,"Leeds"]
[null,"Number of Bedrooms (please select):",null,null,null,"Three Bedrooms"]
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[null,"LHA:",null,null,null,{"$f":"INDEX('LHA data'!B3:E154,MATCH(F58,'LHA data'!A3:A154,0),MATCH(F59,'LHA data'!B2:E2,0))","v":161.1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"The hypothetical family type selected is as follows:",null,null,null,null,null,{"$f":"IF(AND(F30=\"Couple\",K30=\"Married\"),\"Married couple\",IF(AND(F30=\"Couple\",K30=\"Not Married\"),\"Unmarried couple\",IF(AND(F30=\"Single\",F35>0),\"Single parent\",IF(AND(F30=\"Single\",F35=0),\"Single adult\"))))&\" with\"&IF(F35=0,\" no children\",IF(F35=1,\" 1 child\",\" \"&F35&\" children\"))&IF(F35=0,\"\",IF(F37=0,\" but no childcare costs\",\" and £\"&F37&\" childcare costs \"))&\".\"","v":"Married couple with 2 children but no childcare costs."}]
[null,null,null,null,null,null,null,{"$f":"IF(F30=\"Single\",\"Single eaner household \",IF(F33=1,\"Single earner household \",\"Duel earner household \"))&\"with \"&IF(F43>0,\"weekly rent of \"&\"£\"&F43,IF(F44>0,\"weekly mortgage interest payments of \"&\"£\"&F44,\"no housing costs\")&\".\")","v":"Single earner household with weekly rent of £193"}]

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[null,"Automatic Analysis of After Housing Cost Household Income"]
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[null,"This worksheet produces automatic analysis of the data calculated in the \"Universal Credit Table\". The column entitled \"AHC Income @ decile boundary\", shows the upper bound of each decile. Therefore if the family specified in the \"Model Setup\" sheet were to earn above this level, they would move up to the next decile of the income distribution. "]
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[null,"The annual income that the family would be earning to have this level of after housing costs, as well as the income tax that they would pay on this annual income are shown in the adjacent two columns. The Universal Credit that they would be entitled to at this standard of living is also calculated. "]
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[null,"Additionally, the marginal deduction rate (the amount of an aditional £1 gross income earnt that is taken by the government) is shown in column I."]
[null,"The same analysis for 60% median (regarded as the income required to live above the poverty live) and 70% median are displayed below. "]
[null,"The second section (Income Analysis) takes a given annual income as calculates the annual income tax, UC entitlement, and displays the AHC income and AHC decile of the specified household."]
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[null,null,{"$f":"'Model Setup'!$H$63","v":"Married couple with 2 children but no childcare costs."}]
[null,null,{"$f":"'Legacy System Table'!$G$13","v":"Single earner household with weekly rent of £193"}]
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[null,"Decile Analysis"]
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[null,null,null,"AHC Income @","Closest","Annual","Annual","Annual","Annual","Marginal "]
[null,null,"Decile","decile boundary","data point","income","income tax","national insurance","universal credit","deduction rate"]
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[null,null,2,{"$f":"Rates!N106","v":406.952},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23),0))","v":406.88923076923083},{"$f":"INDEX('Universal Credit Table'!$A$41:$A$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23),0))","v":12305.714285714286},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23),0))","v":0},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23),0))","v":0},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23),0))>0,((INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D23),0))))/7*365,0)","v":17592.959890109894},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D23)),ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D23),0))","v":0.66250000000002274}]
[null,null,3,{"$f":"Rates!N107","v":503.65},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24),0))","v":503.59262802950479},{"$f":"INDEX('Universal Credit Table'!$A$41:$A$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24),0))","v":30607.857142857145},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24),0))","v":3357.5714285714289},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24),0))","v":2164.542857142857},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24),0))>0,((INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D24),0))))/7*365,0)","v":10563.944175824177},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D24)),ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D24),0))","v":0.69400000000007367}]
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[null,null,"5 (median)",{"$f":"Rates!N109","v":699.72},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26),0))","v":699.43013698630125},{"$f":"INDEX('Universal Credit Table'!$A$41:$A$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26),0))","v":67055.71428571429},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26),0))","v":14254.285714285719},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26),0))","v":4859.7142857142862},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26),0))>0,((INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D26),0))))/7*365,0)","v":0},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D26)),ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D26),0))","v":0.41999999999995907}]
[null,null,6,{"$f":"Rates!N110","v":809.00400000000002},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27),0))","v":809.05013698630137},{"$f":"INDEX('Universal Credit Table'!$A$41:$A$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27),0))","v":76910.71428571429},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27),0))","v":18196.285714285714},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27),0))","v":5056.8142857142857},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27),0))>0,((INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D27),0))))/7*365,0)","v":0},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D27)),ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D27),0))","v":0.42000000000007276}]
[null,null,7,{"$f":"Rates!N111","v":930.23},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28),0))","v":930.2701369863014},{"$f":"INDEX('Universal Credit Table'!$A$41:$A$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28),0))","v":87808.571428571435},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28),0))","v":22555.428571428572},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28),0))","v":5274.7714285714283},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28),0))>0,((INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D28),0))))/7*365,0)","v":0},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D28)),ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D28),0))","v":0.42000000000007276}]
[null,null,8,{"$f":"Rates!N112","v":1107.9599999999998},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29),0))","v":1107.7309589041097},{"$f":"INDEX('Universal Credit Table'!$A$41:$A$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29),0))","v":104546.42857142858},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29),0))","v":29705.21428571429},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29),0))","v":5609.528571428571},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29),0))>0,((INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D29),0))))/7*365,0)","v":0},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D29)),ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D29),0))","v":0.51999999999998181}]
[null,null,9,{"$f":"Rates!N113","v":1432.4939999999999},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30),0))","v":1432.4764383561644},{"$f":"INDEX('Universal Credit Table'!$A$41:$A$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30),0))","v":137292.14285714287},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30),0))","v":44862.857142857145},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30),0))","v":6264.4428571428571},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30),0))>0,((INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D30),0))))/7*365,0)","v":0},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D30)),ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D30),0))","v":0.42000000000007276}]
[]
[null,null,"60% median",{"$f":"D26*0.6","v":419.83199999999999},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32),0))","v":419.84127871443627},{"$f":"INDEX('Universal Credit Table'!$A$41:$A$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32),0))","v":14756.428571428572},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32),0))","v":187.28571428571402},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32),0))","v":262.37142857142857},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32),0))>0,((INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D32),0))))/7*365,0)","v":16492.378461538461},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D32)),ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D32),0))","v":0.77049999999996999}]
[null,null,"70% median",{"$f":"D26*0.7","v":489.80399999999997},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33),0))","v":489.82262802950481},{"$f":"INDEX('Universal Credit Table'!$A$41:$A$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33),0))","v":28261.428571428572},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33),0))","v":2888.2857142857142},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33),0))","v":1882.9714285714283},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33),0))>0,((INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33),0))))/7*365,0)","v":11441.508461538464},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - AHC Incomes'!$D33),0))","v":0.69400000000007367}]
[]
[null,"Income Analysis"]
[]
[null,null,"Annual","Weekly ","AHC","After ","Annual","Annual","Annual","Marginal "]
[null,null,"income","income","income decile","housing costs","income tax","national insurance","universal credit","deduction rate"]
[null,null,30000,{"$f":"C39/365*7","v":575.34246575342468},{"$f":"INDEX('Universal Credit Table'!$AB$41:$AB$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0))","v":"3rd"},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0))","v":499.92062802950477},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0))","v":3232.4285714285716},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0))","v":2089.4571428571426},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0))>0,INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0)),0)","v":207.08418967334038},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - AHC Incomes'!$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - AHC Incomes'!$D39),0))","v":0.69399999999995998}]
[null,null,40000,{"$f":"C40/365*7","v":767.1232876712329},{"$f":"INDEX('Universal Credit Table'!$AB$41:$AB$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0))","v":"4th"},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0))","v":558.67262802950472},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0))","v":5234.7142857142853},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0))","v":3290.8285714285712},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0))>0,INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0)),0)","v":135.27618967334035},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - AHC Incomes'!$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - AHC Incomes'!$D40),0))","v":0.69399999999995998}]
[null,null,50000,{"$f":"C41/365*7","v":958.90410958904113},{"$f":"INDEX('Universal Credit Table'!$AB$41:$AB$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0))","v":"5th"},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0))","v":615.24714378292947},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0))","v":7486.9999999999991},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0))","v":4492.2},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0))>0,INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0)),0)","v":66.105175974710221},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - AHC Incomes'!$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - AHC Incomes'!$D41),0))","v":0.9020500000000311}]
[null,"For calculation at a specific value of annual income, enter desired amount into the blue cell."]
[null,null,60000,{"$f":"C43/365*7","v":1150.6849315068494},{"$f":"INDEX('Universal Credit Table'!$AB$41:$AB$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0))","v":"5th"},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0))","v":625.70779241306639},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0))","v":11438.571428571428},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0))","v":4718.9285714285716},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0))>0,INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0)),0)","v":4.5776554267649772},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - AHC Incomes'!$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - AHC Incomes'!$D43),0))","v":0.73899999999991905}]

{"sheet":"Automated Results - BHC Inc","index":3,"n_rows":43,"n_cols":11,"rows_kept":43,"cut":false,"hidden":false,"merged":[[14,2,14,10],[15,2,15,10],[1,1,1,12],[3,1,5,12],[6,1,8,12],[9,1,9,12],[10,1,10,12],[11,1,12,12]]}
[]
[null,"Automatic Analysis of After Housing Cost Household Income"]
[]
[null,"This worksheet produces automatic analysis of the data calculated in the \"Universal Credit Table\". The column entitled \"AHC Income @ decile boundary\", shows the upper bound of each decile. Therefore if the family specified in the \"Model Setup\" sheet were to earn above this level, they would move up to the next decile of the income distribution. "]
[]
[]
[null,"The annual income that the family would be earning to have this level of after housing costs, as well as the income tax that they would pay on this annual income are shown in the adjacent two columns. The Universal Credit that they would be entitled to at this standard of living is also calculated. "]
[]
[]
[null,"Additionally, the marginal deduction rate (the amount of an aditional £1 gross income earnt that is taken by the government) is shown in column I."]
[null,"The same analysis for 60% median (regarded as the income required to live above the poverty live) and 70% median are displayed below. "]
[null,"The second section (Income Analysis) takes a given annual income as calculates the annual income tax, UC entitlement, and displays the AHC income and AHC decile of the specified household."]
[]
[]
[null,null,{"$f":"'Model Setup'!$H$63","v":"Married couple with 2 children but no childcare costs."}]
[null,null,{"$f":"'Legacy System Table'!$G$13","v":"Single earner household with weekly rent of £193"}]
[]
[null,"Decile Analysis"]
[]
[null,null,null,"BHC Income @","Closest","Annual","Annual","Annual","Annual","Annual","Marginal "]
[null,null,"Decile","decile boundary","data point","Earnings","Income","income tax","national insurance","universal credit","deduction rate"]
[null,null,1,{"$f":"Rates!$F105","v":393.21799999999996},{"$f":"INDEX('Universal Credit Table'!$Y$41:$Y$3014,MATCH(MIN(ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22)),ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22),0))","v":466.19538461538463},{"$f":"INDEX('Universal Credit Table'!$A$41:$A$3014,MATCH(MIN(ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22)),ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22),0))","v":52.142857142857139},{"$f":"INDEX('Universal Credit Table'!$B$41:$B$3014,MATCH(MIN(ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22)),ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22),0))","v":25716.616483516482},{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22)),ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22),0))","v":0},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22)),ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22),0))","v":0},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22)),ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22),0))>0,((INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22)),ABS('Universal Credit Table'!$Y$41:$Y$3014-$D22),0))))/7*365,0)","v":21852.830769230772},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$Y$41:$Y$3014-'Automated Results - BHC Inc'!$D22)),ABS('Universal Credit Table'!$Y$41:$Y$3014-'Automated Results - BHC Inc'!$D22),0))","v":0}]
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[]
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[null,null,"70% median",{"$f":"D26*0.7","v":553.9645999999999},{"$f":"INDEX('Universal Credit Table'!$AA$41:$AA$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33),0))","v":554.0826280295048},{"$f":"INDEX('Universal Credit Table'!$A$41:$A$3014,MATCH(MIN(ABS('Universal Credit Table'!$Y$41:$Y$3014-$D33)),ABS('Universal Credit Table'!$Y$41:$Y$3014-$D33),0))","v":4692.8571428571431},null,{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33),0))","v":5078.2857142857138},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33),0))","v":3196.9714285714281},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33),0))>0,((INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-$D33),0))))/7*365,0)","v":7346.2084615384592},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - BHC Inc'!$D33)),ABS('Universal Credit Table'!$AA$41:$AA$3014-'Automated Results - BHC Inc'!$D33),0))","v":0.69400000000007367}]
[]
[null,"Income Analysis"]
[]
[null,null,"Annual","Weekly ","BHC","Before",null,"Annual","Annual","Annual","Marginal "]
[null,null,"income","income","income decile","housing costs",null,"income tax","national insurance","universal credit","deduction rate"]
[null,null,30000,{"$f":"C39/365*7","v":575.34246575342468},{"$f":"INDEX('Universal Credit Table'!$Z$41:$Z$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0))","v":"4th"},{"$f":"INDEX('Universal Credit Table'!$Y$41:$Y$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0))","v":692.92062802950477},null,{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0))","v":3232.4285714285716},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0))","v":2089.4571428571426},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0))>0,INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-$D39),0)),0)","v":207.08418967334038},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - BHC Inc'!$D39)),ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - BHC Inc'!$D39),0))","v":0.69399999999995998}]
[null,null,40000,{"$f":"C40/365*7","v":767.1232876712329},{"$f":"INDEX('Universal Credit Table'!$Z$41:$Z$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0))","v":"5th"},{"$f":"INDEX('Universal Credit Table'!$Y$41:$Y$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0))","v":751.67262802950472},null,{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0))","v":5234.7142857142853},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0))","v":3290.8285714285712},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0))>0,INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-$D40),0)),0)","v":135.27618967334035},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - BHC Inc'!$D40)),ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - BHC Inc'!$D40),0))","v":0.69399999999995998}]
[null,null,50000,{"$f":"C41/365*7","v":958.90410958904113},{"$f":"INDEX('Universal Credit Table'!$Z$41:$Z$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0))","v":"6th"},{"$f":"INDEX('Universal Credit Table'!$Y$41:$Y$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0))","v":808.24714378292947},null,{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0))","v":7486.9999999999991},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0))","v":4492.2},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0))>0,INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-$D41),0)),0)","v":66.105175974710221},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - BHC Inc'!$D41)),ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - BHC Inc'!$D41),0))","v":0.9020500000000311}]
[null,"For calculation at a specific value of annual income, enter desired amount into the blue cell."]
[null,null,25000,{"$f":"C43/365*7","v":479.45205479452056},{"$f":"INDEX('Universal Credit Table'!$Z$41:$Z$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0))","v":"4th"},{"$f":"INDEX('Universal Credit Table'!$Y$41:$Y$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0))","v":663.54462802950479},null,{"$f":"INDEX('Universal Credit Table'!$P$41:$P$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0))","v":2231.2857142857142},{"$f":"INDEX('Universal Credit Table'!$O$41:$O$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0))","v":1488.7714285714283},{"$f":"IF(INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0))>0,INDEX('Universal Credit Table'!$V$41:$V$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-$D43),0)),0)","v":242.9881896733404},{"$f":"INDEX('Universal Credit Table'!$AC$41:$AC$3014,MATCH(MIN(ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - BHC Inc'!$D43)),ABS('Universal Credit Table'!$R$41:$R$3014-'Automated Results - BHC Inc'!$D43),0))","v":0.69400000000007367}]

{"sheet":"Sheet1","index":4,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Concepts and Definitions","index":5,"n_rows":145,"n_cols":5,"rows_kept":145,"cut":false,"hidden":false,"merged":[[53,1,53,14],[3,1,6,14],[13,1,16,14],[22,1,23,14],[26,1,29,14],[35,1,37,14],[43,1,45,14],[9,1,10,14],[48,1,51,14],[144,1,146,14],[56,1,57,14],[59,1,63,14],[69,1,72,14],[74,1,78,14],[84,1,85,14],[87,1,91,14],[129,1,130,14],[133,1,133,14],[136,1,138,14],[108,1,109,14],[105,1,107,14],[141,1,141,14],[115,1,119,14],[97,1,99,14]]}
[]
[null,null,null,null,"Concepts and Definitions"]
[]
[null,"This worksheet presents all of the various components of the Tax Benefit Model.  A brief description of each component is given as well as links to official government web pages describing the latest rules, rates, and regulations in detail.  All of the corresponding rates as of July 2022, which feed into the model, are presented in the \"Rates\" worksheet.  All components described here interact with each other and are featured in the \"Universal Credit Table\" and \"Legacy System Table\".  Note that the components below are subject to assumptions and simplifications and do not necessarily reflect the complete picture."]
[]
[]
[]
[]
[null,"Personal Allowance"]
[null,"The Personal Allowance is the amount of income each individual is entitled to receive free of tax each year. The personal allowance in the rates table includes the £20 per week boost given to those claiming universal credit over the COVID-19 pandemic."]
[]
[]
[null,"\"Out of Work\""]
[null,"This refers to a scenario whereby the family head is unemployed and entirely reliant upon benefits.  In this situation it assumed that the claimant receives Jobseekers Allowance (Income-based) or Income Support.  When the claimant has children it is assumed that the claimant receives support for the children through Child Tax Credits rather than the child elements of Income Support.  The claimant will receive their maximum housing benefit and council tax benefit entitlements.  When there are children in the family the claimant also receives child benefit, healthy start vouchers, and free school meals. "]
[]
[]
[]
[]
[null,"Rates:","\"Rates\" - Income Support/Jobseekers Allowance"]
[null,null,"\"Rates\" - Healthy Start Vouchers/Free School Meals"]
[]
[null,"Gross Earnings"]
[null,"This refers to the gross income per week received through working (16 hours per week or 30 hours per week) before withdrawals for tax and National Insurance.  The National Minimum Wage defines the lower limit for gross earnings."]
[]
[]
[null,"Tax"]
[null,"Everyone under the age of 65 receives a Personal Allowance of £12,570 per annum. Gross earnings up to the personal allowance are not taxed. Gross earnings in excess of the personal allowance are taxable income. Once taxable income exceeds the personal allowance income tax is paid at a rate of 20% on the first £37,700 of taxable earnings.  Taxable income between £37,701 and £150,000 is taxed at a rate of 40% and taxable income in excess of £150,000 is taxed at a rate of 50%. When gross earnings exceed £100,000 the personal allowance is decreased by £1 for every £2 extra earned.  "]
[]
[]
[]
[]
[null,"Link:","HM Revenue & Customs: Income Tax - the basics"]
[null,"Rates:","\"Rates\" - Tax"]
[]
[null,"National Insurance Contributions"]
[null,"Employees pay National Insurance Contributions when gross earnings exceed the Primary Threshold of £183.50 per week.  When gross earnings exceed the Primary Threshold the employee pays contributions at a rate of 13.25%.  This applies up to the Upper Earnings Limit of £964.08 per week. Once gross earnings exceed the Upper Earnings Limit contributions are paid at a rate of 3.25%."]
[]
[]
[]
[null,"Link:","HM Revenue & Customs: National Insurance - the basics"]
[null,"Rates:","\"Rates\" - National Insurance Contributions"]
[]
[null,"Marriage Allowance"]
[null,"Maried couples and civil partners can transfer £1,250 of their Personal Allowance to their partner if they earn below the Personal Allowance.The recipien must pay Income Tax at the basic rate. If the head earner earns more than £50,000 per year, Marriage Allowance cannot be claimed. Couples who living together but not married or in a civil partnership cannot claim Marriage Allowance."]
[]
[]
[]
[null,"High Income Child Benefit Charge"]
[null,"The High Income Child Benefit Charge (HICBC) was introduced in January 2013, it is a tax charge that applies to anyone with an income over £50,000 who claims Child Benefit, or whose partner claims it. The charge is equal to one per cent of a family’s Child Benefit for every extra £100 of income that is over £50,000 each year. If an individual’s income is over £60,000, the charge will equal the total amount of the Child Benefit.\n\n"]
[]
[]
[]
[null,"Take Home Pay"]
[null,"Take home pay is defined as gross earnings minus income tax and National Insurance Contributions."]
[]
[null,"Working Tax Credit (WTC)"]
[null,"Working tax credit is for people who work for 16 hours or more each week.  There are two types of entitlement: when the claimant is aged 16 or over and is responsible for at least one child; and when the claimant is aged 25 or over and works at least 30 hours per week."]
[]
[]
[null,"Eligible claimants have a maximum working tax credit entitlement calculated by a basic family element; plus an additional couple's and lone parent element (if appropriate); plus a 30 hour element for those who work 30 hours or more per week; plus 80% of eligible childcare costs (up to 80% of maximum levels).  If gross income is less than the first WTC income threshold of £6,420 per annum then maximum working tax credit is payable.  If gross income is more than the first income threshold, 39p of every excess £1 of gross income is deducted from the maximum working tax credit.  When gross income exceeds the second income threshold of £50,000 per annum, the maximum working tax credit is further tapered at a rate of 1 in every 15 pounds. "]
[]
[]
[]
[]
[]
[null,"Link:","HM Revenue & Customs: Tax credits"]
[null,"Rates:","\"Rates\" - Working Tax Credit"]
[]
[null,"Child Tax Credit (CTC)"]
[null,"Child Tax Credit is designed to help families with at least one child. It is made up of two main elements, the family element and the child element.  Any family responsible for a child is eligible for the family element.  They are also eligible for the family element at a higher rate if they have at least one child under the age of one.  This is known as the baby element.  You are eligible for one child element for each child you are responsible for.  The family element is worth £545 per annum; the child element is worth £2,300 per annum for each child; and the baby addition is worth £545 per annum.   "]
[]
[]
[]
[]
[null,"If Child Tax Credit is claimed without Working Tax Credit then Child Tax Credit is reduced by 39p for every £1 of gross income in excess of the first income threshold of £16,190pa (£310.49pw).  However, if both Working Tax Credit and Child Tax Credit are being claimed, then Child Tax Credit is first reduced at the rate of 39p for every £1 of gross income in excess of the Zero Working Tax Credit point.  Whilst earnings are below £50,000pa, Child Tax Credit will only be reduced to the family element amount of the Child Tax Credit.  Child Tax Credit is reduced by 1 in every 15 pounds of gross income in excess of the second income threshold, of £50,000pa (£958.90pw).  "]
[]
[]
[]
[]
[]
[null,"Link:","HM Revenue & Customs: Tax credits"]
[null,"Rates:","\"Rates\" - Child Tax Credit"]
[]
[null,"Housing Benefit (HB)"]
[null,"Housing Benefit (HB) is a scheme operated by local authorities to provide help with rent. It can be claimed by tenants of local authorities, registered social landlords or private landlords.  Couples are treated as a single benefit unit."]
[]
[]
[null,"The amount of HB depends on eligible rent, net income and the applicable amount.  Net income is take-home pay plus most other forms of income.  Earnings are disregarded in part. Some benefits are disregarded in full or in part.  Working Tax Credit and Child Tax Credit are not disregarded but are treated as part of the claimant's net income.  At net incomes up to the HB applicable amount, claimants normally receive 100% of their eligible rent. Once income exceeds this level, the amount of benefit is reduced by 65p for each additional £1 of net income.  The applicable amount consists of a personal allowance, child allowance, and premiums depending upon the size of the family. "]
[]
[]
[]
[]
[]
[null,"Links:","DWP: Guide to Housing Benefit and Council Tax Benefit"]
[null,"Rates:","\"Rates\" - Housing Benefit and Council Tax Benefit"]
[]
[null,"Council Tax Benefit (CTB)"]
[null,"Council Tax Benefit is a rebate scheme operated by local authorities to provide help with Council Tax and is based closely on the rules for Housing Benefit.  For claimants who have net income above the HB applicable amount, CTB is reduced by 15p for each additional £1.00 of net income. Claimants can receive 75% Council Tax charge and will have to pay the remaining 25%."]
[]
[]
[]
[null,"Link:","DWP: Guide to Housing Benefit and Council Tax Benefit"]
[null,"Rates:","\"Rates\" - Housing Benefit and Council Tax Benefit"]
[]
[null,"Child Benefit"]
[null,"Child Benefit is a non-taxable benefit paid for children up to the age of 16, or up to 19 for those continuing in full-time non-advanced education.  It can also be paid for up to 12 weeks for 16 and 17 year olds who have just left school and who are registered for work or on Youth Training Schemes.  There is a higher rate of benefit for the first child for both couples and lone parents. Couples receive £20.00pw for the first child.  The rate for each subsequent child is £13.20pw. "]
[]
[]
[null,"You may have to pay a tax charge, known as the ‘High Income Child Benefit Charge’, if you have an individual income over £50,000. In this case you will be required to pay back 1% (one per cent) of your family’s Child Benefit for every extra £100 you earn over £50,000 each year."]
[]
[]
[null,"Link:","HM Revenue & Customs: What is Child Benefit?"]
[null,"Rates:","\"Rates\" - Child Benefit"]
[]
[null,"Universal Credit "]
[null,"Universal Credit has replaced the following benefits: Child Tax Credit, Housing Benefit, Income Support, income-based Jobseeker’s Allowance (JSA), income-related Employment and Support Allowance (ESA) and Working Tax Credit. Most people can no longer make brand new claims for tax credits and other benefits that UC replaces, however there are some exceptions to this. Existing tax credit claimants are currently unaffected by the roll-out of UC unless they choose to make a UC claim, have a change of circumstances that ends their tax credit claim, or they need to make a new claim for another benefit that UC has replaced (such as housing benefit)."]
[]
[]
[]
[]
[]
[null,"Universal Credit Entitlement "]
[null,"Universal Credit Entitlement is the sum of the elements of Universal credit. It's value is dependent on the characteristics of the family. "]
[]
[null,"Universal Credit Actual "]
[null,"Universal Credit Actual is Universal Credit Entitlement adjusted for the income of the family. "]
[null,"For every £1 earnt by the family, 55p of Universal Credit Entitlement is lost. "]
[]
[null,"Income Before Housing Costs"]
[null,"Net income before housing costs is defined as take home pay; plus any working tax credits; plus any child tax credits; plus any housing benefit; plus any council tax benefit; plus any child benefit in receipt each week. "]
[]
[]
[null,"Income After Housing Costs"]
[null,"Net income after housing costs is defined as net income before housing costs minus eligible rent, council tax bills, and childcare costs."]
[]
[null,"Marginal Deduction Rate"]
[null,"The relationship between net income after housing (and child care) costs and changes in gross income are represented by the Marginal Deduction Rates (MDRs). The MDR is the percentage of each additional £1 of gross earnings which is lost because of increased tax and National Insurance Contributions, and changes in entitlement to income-related benefits and tax credits. "]
[]
[]
[]
[null,"Additional Contribution of Second Earner"]
[null,"The relationship between the after housing costs for families with one eaner compared to those with two, of the same characteristics. The Additional Contribution of Second Earner shows the financial gain of having a second earner in the household, displayed as a percentage."]
[]
[null,"Unemployment Ratio"]
[null,"Unemployment Ratio's are the net income after housing costs if out of work and reliant upon benefits, as a percentage of net income after housing costs when the family receives a household income.  A replacement ratio of less than 100 per cent indicates that the family has a higher net income employed than if unemployed and in receipt of benefits.  "]

{"sheet":"Rates","index":6,"n_rows":129,"n_cols":30,"rows_kept":129,"cut":false,"hidden":false,"merged":[[1,12,1,13],[3,1,5,30],[18,15,20,30],[31,15,31,21],[32,15,32,20],[98,16,99,30],[13,15,14,30],[43,22,44,30],[44,12,45,15],[72,1,73,7],[41,12,42,15],[81,22,82,30],[73,22,74,29],[86,12,87,15],[79,1,80,6]]}
[]
[null,null,null,null,null,null,null,null,null,null,null,"Revised:",{"$f":"NOW()","v":"2023-12-04T17:06:36.950"},null,null,null,"Rates","2022/23"]
[]
[null,"This worksheet contains all of the data used in the \"Universal Credit Table\" and \"Legacy System Table\" worksheets.  These are the rates which represent the conditions which hypothetical family types would be subject to.  \"Rates\" is a generic term used to describe a collection of things: there are amounts of benefit; there are income thresholds; there are taper rates; and there are amounts to be disregarded in calculations.  All are sufficient to illustrate the weekly financial circumstances of different hypothetical family types, subject to the assumptions and simplifications of the model. "]
[]
[]
[]
[null,"Tax and National Insurance"]
[null,"All amounts are per week unless otherwise specified:",null,null,null,null,null,null,null,null,null,"Annual:",null,"Weekly:"]
[null,"National Minimum Wage (NMW)",null,null,null,null,null,null,null,null,null,null,null,8.91]
[null,"Tax",null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue & Customs: Rates and Allowances - Income Tax"]
[]
[null,"PERSONAL ALLOWANCE ",null,null,null,null,null,null,null,null,null,12570,null,{"$f":"L13/365*7","v":241.06849315068496},null,"This is the amount of income one can receive without paying any income tax. "]
[null,"MARRIAGE ALLOWANCE",null,null,null,null,null,null,null,null,null,1250,null,{"$f":"L14/365*7","v":23.972602739726028},null,"This amount is transfered to the personal allowance of the head earner when the second earner is receiving an income below their personal allowance. This can lower the combined value of tax paid by the couple."]
[]
[null,"Personal Allowance withdrawal point",null,null,null,null,null,null,null,null,null,100000,null,{"$f":"(L16*7/365)","v":1917.8082191780823},null,"The weekly amount the family head earns before the personal allowance is tapered."]
[null,"Marriage Allowance loss point",null,null,null,null,null,null,null,null,null,50000,null,{"$f":"(L17*7/365)","v":958.90410958904113}]
[]
[null,"20% basic rate threshold",null,null,null,null,null,null,null,null,null,12570,null,{"$f":"L19/365*7","v":241.06849315068496},null,"No tax is paid on the first £124.18 of earnings, basic rate is paid on the next £717.29 of earnings, higher rate is paid on the next £2,159.50 of earnings, and the additional rate is paid on any earnings beyond this."]
[null,"40% higher rate income threshold",null,null,null,null,null,null,null,null,null,50270,null,{"$f":"L20/365*7","v":964.08219178082197}]
[null,"45% additional rate threshold",null,null,null,null,null,null,null,null,null,150000,null,{"$f":"L21/365*7","v":2876.7123287671229}]
[null,"Maximum income taxed at 20% rate (when personal allowance is applied)",null,null,null,null,null,null,null,null,null,37700,null,{"$f":"L22/365*7","v":723.01369863013701}]
[null,"Maximum income taxed at 40% rate",null,null,null,null,null,null,null,null,null,{"$f":"L21-L20","v":99730},null,{"$f":"L23*7/365","v":1912.6301369863013}]
[null,"Basic Tax Rate",null,null,null,null,null,null,null,null,null,null,null,0.2]
[null,"Higher Tax Rate",null,null,null,null,null,null,null,null,null,null,null,0.4]
[null,"Additional Tax Rate",null,null,null,null,null,null,null,null,null,null,null,0.45]
[null,"Personal Allowance Withdrawal Rate",null,null,null,null,null,null,null,null,null,null,null,0.5]
[null,"16 hrs NMW",null,null,null,null,null,null,null,null,null,{"$f":"(N28/7)*365","v":7433.4857142857145},null,{"$f":"N10*16","v":142.56}]
[null,"30 hrs NMW ",null,null,null,null,null,null,null,null,null,{"$f":"(N29/7)*365","v":13937.785714285716},null,{"$f":"N10*30","v":267.3}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"."]
[null,"National Insurance Contributions",null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue & Customs: Rates and Allowances - National Insurance Contributions"]
[null,"Primary Threshold as from 6 july 2022",null,null,null,null,null,null,null,null,null,12570,null,{"$f":"L32*7/365","v":241.06849315068493},null,"The weekly amount beyond which National Insurance Contributions become payable."]
[null,"Upper Earnings Limit",null,null,null,null,null,null,null,null,null,50270,null,{"$f":"L33*7/365","v":964.08219178082197},null,"The weekly amount beyond which a lower rate becomes payable."]
[null,"Class 1 Rate between PT and UEL",null,null,null,null,null,null,null,null,null,null,null,0.12]
[null,"Class 1 Rate above UEL",null,null,null,null,null,null,null,null,null,null,null,0.02]
[]
[null,"Universal Credit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax credit and \"Legacy\" Benefits",null,null,null,null,null,"2033 rate not avaible dec22"]
[]
[null,"Standard Allowance",null,null,null,null,null,null,null,"Monthly:","Weekly:",null,null,null,null,null,"Working Tax Credit",null,null,null,"Weekly:",null,"HM Revenue & Customs: Rates and Allowances - Tax Credits/Child Benefit"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"K41/12*52","v":0},{"$f":"IF(H41=\"YES\",20,0)","v":0},null,null,null,null,null,"Basic element",null,null,null,{"$f":"2070/365*7","v":39.698630136986296},null,"This is the basic entitled amount of WTC for a family"]
[null,"Single claimant under 25",null,null,null,null,null,null,null,292.11,{"$f":"J42/52*12","v":67.410000000000011},null,"Standard allowance takes into account the £20 per week additional payment to households claiming Universal Credit.",null,null,null,"Additional Couples/Lone Parent element",null,null,null,{"$f":"2125/365*7","v":40.753424657534246},null,"Couples and lone parents receive an enhanced entitlement"]
[null,"Single claimant 25 and over",null,null,null,null,null,null,null,368.74,{"$f":"J43/52*12","v":85.093846153846158},null,null,null,null,null,"30 hour element",null,null,null,{"$f":"860/365*7","v":16.493150684931507},null,"This is an additional entitlement if you work 30 hours or more"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Childcare (one child)",null,null,null,175,null,"A family with children is entitled to 80% of their childcare costs.  This depends upon the number of children in the family."]
[null,"Joint claimants, both under 25",null,null,null,null,null,null,null,458.51,{"$f":"J45/52*12","v":105.80999999999999},null,"Subtract £86.67 from monthly figure for Standard Allowance excluding boost.",null,null,null,"Childcare (two or more children)",null,null,null,300]
[null,"Joint claimants, either/both 25 and over",null,null,null,null,null,null,null,578.82000000000005,{"$f":"J46/52*12","v":133.57384615384615},null,null,null,null,null,"Childcare (per cent covered)",null,null,null,0.7]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"First income threshold",null,null,null,{"$f":"6770/365*7","v":129.83561643835617},null,"Earnings in excess of this begin the tapering of WTC"]
[null,"Child Element",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"First taper",null,null,null,0.41]
[null,"First child (born prior to 6 April 2017)",null,null,null,null,null,null,null,315,{"$f":"J49/52*12","v":72.692307692307693}]
[null,"First child (born on or after 6 April 2017) or second child and subsequent child",null,null,null,null,null,null,null,269.58,{"$f":"J50/52*12","v":62.21076923076923},null,null,null,null,null,"Minimum payment",null,null,null,{"$f":"(7*26/365)","v":0.49863013698630138},null,"This is the minimum amount of WTC which can be paid"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Child Tax Credit",null,null,null,null,null,"HM Revenue & Customs: Rates and Allowances - Tax Credits/Child Benefit"]
[null,"Additional amount for disabled child or qualifying young person",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Family element",null,null,null,{"$f":"545/365*7","v":10.452054794520548},null,"This is the basic entitled amount of CTC for a family"]
[null,"Lower rate",null,null,null,null,null,null,null,146.31,{"$f":"J54/52*12","v":33.763846153846153}]
[null,"Higher rate",null,null,null,null,null,null,null,456.89,{"$f":"J55/52*12","v":105.43615384615384},null,null,null,null,null,"Child element",null,null,null,{"$f":"2935/365*7","v":56.287671232876718},null,"This is entitlement paid for each child in the family"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"First income threshold (CTC only)",null,null,null,{"$f":"17005/365*7","v":326.12328767123284},null,"Earnings in excess of this begin to be tapered if CTC is claimed without WTC"]
[null,"Limited capability for work",null,null,null,null,null,null,null,146.31,{"$f":"J57/52*12","v":33.763846153846153},null,"Only for claims started before April 2017",null,null,null,"First taper",null,null,null,0.41]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Housing Benefit and Council Tax Benefit REVISED feb 22",null,null,null,null,null,"Housing Benefit and Council Tax Benefit Rates"]
[null,"Limited capability for work & work related activity",null,null,null,null,null,null,null,390.06,{"$f":"J60/52*12","v":90.013846153846146},null,null,null,null,null,"Adult personal allowance",null,null,null,77]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lone parent personal allowance",null,null,null,77,null,"One of these contributes to the applicable amount depending upon the family type"]
[null,"Carer element",null,null,null,null,null,null,null,168.81,{"$f":"J62/52*12","v":38.956153846153846},null,null,null,null,null,"Couples personal allowance",null,null,null,121.05]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dependent children",null,null,null,70.8,null,"This is the contribution to the applicable amount of each dependent child in the family"]
[null,"Childcare costs element",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Family premium",null,null,null,17.850000000000001,null,"This contributes to the applicable amount if there are dependent children in the family,"]
[null,"Maximum amount of childcare costs for one child",null,null,null,null,null,null,null,951,{"$f":"J65/52*12","v":219.46153846153848},null,"UC pays up to 85% or maximum whichever is lower",null,null,null,"Baby premium",null,null,null,0,null,"but is only counted once per family"]
[null,"Maximum amount for 2 or more children",null,null,null,null,null,null,null,1630,{"$f":"J66/52*12","v":376.15384615384619},null,null,null,null,null,"Family premium lone parent rate",null,null,null,22.2,null,"nb tables do not pick up this rate automatically"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Single person earnings disregard",null,null,null,5,null,"One of these is disregarded from the families income in assessment of housing benefit entitlement"]
[null,"Capital limits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Couples earnings disregard",null,null,null,10]
[null,"Amount disregarded",null,null,null,null,null,null,null,6000,{"$f":"J69/52*12","v":1384.6153846153848},null,null,null,null,null,"Lone parent earnings disregard",null,null,null,25]
[null,"Upper limit",null,null,null,null,null,null,null,16000,{"$f":"J70/52*12","v":3692.3076923076924},null,null,null,null,null,"Additional disregard",null,null,null,17.100000000000001,null,"This amount is disregarded from income if you work 16 hours or more per week"]
[null,"Assumed income from capital",null,null,null,null,null,null,null,4.3499999999999996,"per £250 of income ",null,"between the amount disregarded and upper limit",null,null,null,"HB Taper",null,null,null,0.65,null,"Net income above the applicable amount is tapered at this rate for Housing Benefit"]
[]
[null,"Higher work allowance (where the UC award does not contain any housing costs element)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CTB Taper",null,null,null,0.15,null,"Net income above the applicable amount is tapered at this rate for Council Tax Benefit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Childcare (one child)",null,null,null,175,null,"A family with children can have childcare costs disregarded from income in assessment of housing benefit entitlement."]
[null,"No responsibility for a child or qualifying young person",null,null,null,null,null,null,null,0,{"$f":"J75/52*12","v":0},null,null,null,null,null,"Childcare (two or more children)",null,null,null,300]
[null,"Responsible for one or more children or qualifying young people",null,null,null,null,null,null,null,631,{"$f":"J76/52*12","v":145.61538461538461},null,null,null,null,null,"HB minimum payment",null,null,null,0.5,null,"This is the minimum amount of HB which can be paid"]
[null,"Limited capability for work",null,null,null,null,null,null,null,379,{"$f":"J77/52*12","v":87.461538461538453},null,null,null,null,null,"CTB minimum payment",null,null,null,0.01,null,"This is the minimum amount of CTB which can be paid"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Child Benefit 2033",null,null,null,null,null,"HM Revenue & Customs: Rates and Allowances - Tax Credits/Child Benefit"]
[null,"Lower work allowance (where the UC award does contain housing costs element)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Only or eldest child",null,null,null,24,null,"This is the amount received for the first child in the family"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other children",null,null,null,15.9,null,"This is the amount received for any additional children in the family"]
[null,"No responsibility for a child or qualifying young person",null,null,null,null,null,null,null,0,{"$f":"J82/52*12","v":0},null,null,null,null,null,"Child benefit withdrawal threshold",null,null,null,{"$f":"50000/365*7","v":958.90410958904113},null,"Past the CB withdrawal threshold (£50,000 per annum) you will be required to pay 1% for every £100 above the threshold. Families loose child benefit completely when one earner in the household earns above £60,000."]
[4,"Responsible for one or more children or qualifying young people",null,null,null,null,null,null,null,379,{"$f":"J83/52*12","v":87.461538461538453}]
[null,"Limited capability for work",null,null,null,null,null,null,null,379,{"$f":"J84/52*12","v":87.461538461538453},null,null,null,null,null,"\"Out of Work\"",null,"Employment allowance",null,null,null,"Income Support/Jobseekers Allowance Rates"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Support/Jobseekers Allowance:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adult personal allowance",null,null,null,77]
[null,"Universal Credit Taper",null,null,null,null,null,null,null,0.55000000000000004,null,null,"For every £1 earnt above the applicable ammount, 55p is lost from UC.",null,null,null,"Lone parent personal allowance",null,null,null,77]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Couples personal allowance",null,null,null,121.05]
[null,"Applicable Amount do not apply if onniversal credit"]
[null,"Single person",null,null,null,null,null,null,null,{"$f":"K90*52/12","v":322.18333333333334},74.349999999999994,null,"Aged between 25 and state pension credit age",null,null,null,"Healthy Start vouchers (pregnant)",null,null,null,3.1]
[null,"Lone parent",null,null,null,null,null,null,null,{"$f":"K91*52/12","v":322.18333333333334},74.349999999999994,null,"Aged between 18 and state pension credit age",null,null,null,"Healthy Start vouchers (aged 1-5)",null,null,null,3.1,null,"This is the value of a healthy start voucher for a child aged 1-5"]
[null,"Couple",null,null,null,null,null,null,null,{"$f":"K92*52/12","v":506.13333333333327},116.8,null,"One or both aged between 18 and state pension credit age",null,null,null,"Healthy Start vouchers (under 1)",null,null,null,6.2,null,"This is the value of a healthy start voucher for a child aged under 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Free school meals",null,null,null,{"$f":"5.52*105.2/100","v":5.8070399999999998},null,"This is the value of free school meals for a child aged over 5"]
[null,"Family premium",null,null,null,null,null,null,null,{"$f":"K94*52/12","v":76.266666666666666},17.600000000000001,null,"Families with dependent children if claimed before 01.05.2016",null,null,null,"Free school meals (primary)",null,null,null,2.2999999999999998]
[null,"Family premium (lone parent)",null,null,null,null,null,null,null,{"$f":"K95*52/12","v":96.199999999999989},22.2,null,"Lone parents who claimed before 05.04.98",null,null,null,"Free school meals (secondary)",null,null,null,2.35]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Free school meals cut of point",null,null,null,{"$f":"7400/365*7","v":141.91780821917808},null,"This is the combined weekly net income a family can earn whilst still receiving free school meals. "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rent and Council Tax Bills"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Links in the \"Model Setup\" worksheet provide resources to the relevent regional averages for rent and council tax bills. By inserting specific values, the model can more accuratly calculate the values of housing benefits and council tax benefit, for the area of interest. "]
[]
[null,"Equivalised Household Income Decile latest avaible March 23 i.e 2021/22 figures"]
[null,"Saurce IFS email 30.03.23"]
[null,"Before Housing Costs",null,null,null,null,null,null,null,"After Housing Costs"]
[null,"Decile",null,"Base Decile Bounds",null,"Equivalised Decile Bounds",null,null,null,"Decile",null,"Base Decile Bounds",null,"Equivalised Decile Bounds",null,null,"Decile shows the position in the income distribution."]
[null,1,null,280.87,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$D105*(0.67+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$D105*(1+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":393.21799999999996},null,null,null,1,null,210.16,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$L105*(0.58+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$L105*(1++IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":294.22399999999999},null,null,"Base Decile Bounds shows the decile breakdown for a couple with no children. "]
[null,2,null,363.57,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$D106*(0.67+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$D106*(1+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":508.99799999999993},null,null,null,2,null,290.68,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$L106*(0.58+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$L106*(1++IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":406.952},null,null,"Equivalised Decile Bounds considers the family characteristics selected in the model setup, an manipulates the decile bounds accordingly."]
[null,3,null,430.58,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$D107*(0.67+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$D107*(1+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":602.8119999999999},null,null,null,3,null,359.75,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$L107*(0.58+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$L107*(1++IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":503.65}]
[null,4,null,497.02,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$D108*(0.67+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$D108*(1+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":695.82799999999997},null,null,null,4,null,427.45,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$L108*(0.58+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$L108*(1++IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":598.42999999999995}]
[null,5,null,565.27,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$D109*(0.67+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$D109*(1+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":791.37799999999993},null,null,null,5,null,499.8,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$L109*(0.58+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$L109*(1++IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":699.72}]
[null,6,null,648.65,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$D110*(0.67+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$D110*(1+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":908.1099999999999},null,null,null,6,null,577.86,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$L110*(0.58+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$L110*(1++IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":809.00400000000002}]
[null,7,null,745.54,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$D111*(0.67+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$D111*(1+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":1043.7559999999999},null,null,null,7,null,664.45,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$L111*(0.58+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$L111*(1++IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":930.23}]
[null,8,null,856.63,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$D112*(0.67+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$D112*(1+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":1199.2819999999999},null,null,null,8,null,791.4,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$L112*(0.58+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$L112*(1++IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":1107.9599999999998}]
[null,9,null,1100.46,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$D113*(0.67+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$D113*(1+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.33+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":1540.644},null,null,null,9,null,1023.21,null,{"$f":"IF('Model Setup'!$F$30=\"Single\",(Rates!$L113*(0.58+IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2))),Rates!$L113*(1++IF('Model Setup'!$K$37=0,'Model Setup'!$F$35*0.2,'Model Setup'!$K$37*0.42+('Model Setup'!$F$35-'Model Setup'!$K$37)*0.2)))","v":1432.4939999999999}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"YES"]
[null,"NO"]

{"sheet":"Universal Credit Table","index":7,"n_rows":1048576,"n_cols":45,"rows_kept":1125,"cut":true,"hidden":false,"merged":[[6,4,10,25],[856,46,856,48],[29,5,29,25],[17,15,17,17],[17,10,17,11],[17,5,17,7]],"bounds":{"rows_first":500,"rows_last":125,"rows_between":500,"halvings":2}}
["Gross","Gross","Benefits",null,"Annunal ","Gross","Income","National","Take","Annunal ","Gross","Income","National","Take","Combined","Combined",null,"Gross","Net",null,"Council","Universal","Gross","Net","Before","BHC","After","AHC","Marginal",null,"Additional ","Actual ","Income loss",null,"Personal",null,"Taxable",null,null,null,"Personal","Taxable"]
["Combined","Combined",null,null,"earnings","earnings","tax","Insurance","home pay","earnings","earnings","tax","Insurance","home pay","Annual","Annual",null,"Household","Household","Child","Tax","Credit","Household","Household","housing","Income","housing","Income","Deduction",null,"Contribution of","Contribution of","due to ",null,"Allowance","Marriage ","Income",null,null,null,"Allowance","Income"]
["Annual earnings","Annual income",null,null,"of A","of A","of A","of A","of A","of B","of B","of B","of B","of B","NI","Income tax",null,"earnings","earnings","Benefit","Benefit","actual","Income","Income","costs","decile","costs","decile","Rate",null,"Second Earner","Second Earner","Unemployment",null,"of A","Allowance","of A","20% Tax","40% Tax","45% Tax","of B","of B","20% Tax","40% Tax","45% Tax"]
[null,null,"Annual"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Universal Credit Table"]
[]
[null,null,null,null,"This worksheet illustrates the weekly financial circumstances for the hypothetical family set-up in \"Model Setup\" for a range of gross income levels. Both earners of the family works a minimum of 16 hours per week for a certain gross income level. The table below shows all of the components of Universal Credit, described in \"Concepts and Definitions\", which interact with each other to give the final net income after housing costs for the hypothetical family. There is an additional table below which shows the position for the hypothetical family if the head of the family was unemployed and entirely reliant upon benefits as opposed to working a minimum of 16 hours per week. "]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Hypothetical Family Type:",null,null,{"$f":"'Model Setup'!$H$63","v":"Married couple with 2 children but no childcare costs."}]
[null,null,null,null,null,null,null,null,{"$f":"'Model Setup'!$H$64","v":"Single earner household with weekly rent of £193"}]
[]
[null,null,null,null,null,"For the given hypothetical family type, working a minimum of 30 hours per week, the following entitlements and costs apply:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,"Local Housing Allowance:",null,null,{"$f":"'Model Setup'!$F$61","v":161.1},null,"Council Tax:",null,{"$f":"'Model Setup'!$F$47","v":36},null,null,"Applicable Amount:",null,null,{"$f":"IF('Model Setup'!F30=\"Couple\",Rates!K92,IF('Model Setup'!F35=0,Rates!K90,Rates!K91))","v":116.8}]
[]
[null,null,null,null,null,"The following table shows the weekly financial circumstances when the family head is unemployed and entirely reliant upon benefits:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"£ per week"]
[]
[null,null,null,null,null,null,null,"Council",null,null,null,null,"Housing",null,null,null,null,"Universal","Universal",null,null,null,"Meals and","Before","After"]
[null,null,null,null,null,null,"Child ","Tax","Standard ","Child","Childcare","Carers","Cost",null,null,"Limited capability",null,"Credit","Credit","Mortgage",null,"Council","Welfare","housing","housing"]
[null,null,null,null,null,null,"Benefit","Benefit","allowance","element","element","element","Support",null,null,"for work element",null,"entitlement","actual","Interest","Rent","Tax","Foods","costs","costs"]
[]
[null,null,null,null,null,null,{"$f":"IF('Model Setup'!$F$35>0,Rates!$U$80+('Model Setup'!$F$35-1)*Rates!$U$81,0)","v":39.9},{"$f":"0.75*IF(E27<$S$18,$M$18,$M$18-($S27-$S$18)*0.2)","v":27},{"$f":"IF('Model Setup'!$F$30=\"Single\",Rates!$K$43,IF('Model Setup'!$F$30=\"Couple\",Rates!$K$46,0))","v":133.57384615384615},{"$f":"IF('Model Setup'!$F$35=0,0,IF(AND('Model Setup'!$F$36=1,'Model Setup'!$F$35>1),Rates!$K$49+Rates!$K$50,IF(AND('Model Setup'!$F$36>0,'Model Setup'!$F$35>1),Rates!$K$49+(('Model Setup'!F36-1)*Rates!$K$50),IF(AND('Model Setup'!$F$36>0,'Model Setup'!$F$35=1),Rates!$K$49,IF(AND('Model Setup'!$F$36=0,'Model Setup'!$F$35=1),Rates!$K$50,2*Rates!$K$50)))))","v":124.42153846153846},{"$f":"IF('Model Setup'!$F$35=0,0,IF(AND('Model Setup'!$F$35=1,0.85*'Model Setup'!$F$37<Rates!$K$65),0.85*'Model Setup'!$F$37,IF(AND('Model Setup'!$F$35=1,0.85*'Model Setup'!$F$37>=Rates!$K$65),Rates!$K$65,IF(AND('Model Setup'!$F$35>1,0.85*'Model Setup'!$F$37<Rates!$K$66),0.85*'Model Setup'!$F$37,Rates!$K$66))))","v":0},0,{"$f":"IF('Model Setup'!F43=0,0,IF('Model Setup'!$F$42=\"Private\", IF('Model Setup'!F43<='Model Setup'!F61,'Model Setup'!F43,'Model Setup'!F61),IF('Model Setup'!$F$42=\"Local Authority\",'Model Setup'!$F$43,0)))","v":161.1},null,null,0,null,{"$f":"SUM($I$27:$P$27)","v":419.09538461538466},{"$f":"IF('Model Setup'!$F$35=0,$R$27-(N27*0.63),IF(AND($M$27>0,N27>Rates!$K$83),$R$27-((N27-Rates!$K$83)*0.63),IF(AND($M$27>0,N27<Rates!$K$83),$R$27,IF(AND($M$27=0,N27>Rates!$K$77),$R$27-((N27-Rates!$K$77)*0.63),$R$27))))","v":419.09538461538466},{"$f":"'Model Setup'!$F$44","v":0},{"$f":"'Model Setup'!$F$43","v":193},{"$f":"0.75*'Model Setup'!$F$47","v":27},{"$f":"'Model Setup'!$F$36*Rates!$U$92+'Model Setup'!$K$36*Rates!$U$91+'Model Setup'!$M$35*Rates!$U$93","v":6.2},{"$f":"S27+W27+H27+G27-V27","v":465.19538461538463},{"$f":"X27-$U$27-$V$27-T27-'Model Setup'!$F$37","v":245.19538461538463}]
[]
[]
[null,null,null,null,null,"Where A is the head earner and B is the second earner."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF($S32:$V32,\">0\")-$V$27+IF(S32<Rates!$U$96,$W$27,0)","v":-20.8}]
["Gross","Gross","Benefits",null,"Annunal ","Gross","Income","National","Take","Annunal ","Gross","Income","National","Take","Combined","Combined",null,"Gross","Net",null,"Council","Universal","Gross","Net","Before","BHC","After","AHC","Marginal",null,"Additional ","Actual ","Income loss",null,"Personal",null,"Taxable",null,null,null,"Personal","Taxable"]
["Combined","Combined",null,null,"earnings","earnings","tax","Insurance","home pay","earnings","earnings","tax","Insurance","home pay","Annual","Annual",null,"Household","Household","Child","Tax","Credit","Household","Household","housing","Income","housing","Income","Deduction",null,"Contribution of","Contribution of","due to ",null,"Allowance","Marriage ","Income",null,null,null,"Allowance","Income"]
[]
["Annual earnings","Annual ","Annual",null,"of A","of A","of A","of A","of A","of B","of B","of B","of B","of B","NI","Income tax",null,"earnings","earnings","Benefit","Benefit","actual","Income","Income","costs","decile","costs","decile","Rate",null,"Second Earner","Second Earner","Unemployment",null,"of A","Allowance","of A","20% Tax","40% Tax","45% Tax","of B","of B","20% Tax","40% Tax","45% Tax"]
["For calculation at a specific value of income, enter desired amount into \"Annual earning of A\", in blue below."]
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[null,null,null,null,{"$f":"F39/7*365","v":52.142857142857139},{"$f":"F38+1","v":1},{"$f":"(IF($AK39<=0,0,IF($AK39<=Rates!$N$22,$AK39,Rates!$N$20-IF($AI39>=0,$AI39,0))))*Rates!$N$24+(IF($AK39<=Rates!$N$22,0,IF(($AK39-$AL39)<=Rates!$N$23,('Universal Credit Table'!$AK39-$AL39),Rates!$N$23)))*Rates!$N$25+(IF(($AK39-($AL39+$AM39))>0,($AK39-($AL39+$AM39)),0))*Rates!$N$26","v":0},{"$f":"IF($F39<Rates!$N$32,0,Rates!$N$34*(MIN($F39,Rates!$N$33)-Rates!$N$32)+Rates!$N$35*(MAX($F39,Rates!$N$33)-Rates!$N$33))","v":0},{"$f":"SUM(F39-G39-H39)","v":1},{"$f":"(K39/7)*365","v":0},{"$f":"IF('Model Setup'!$J$33=0,'Model Setup'!$O$33,IF(((F39/'Model Setup'!$F$33)*'Model Setup'!$J$33)>=0,((F39/'Model Setup'!$F$33)*'Model Setup'!$J$33),0))","v":0},{"$f":"(IF($AP39<=0,0,IF($AP39<=Rates!$N$22,$AP39,Rates!$N$20-IF($AO39>=0,$AO39,0))))*Rates!$N$24+(IF($AP39<=Rates!$N$22,0,IF(($AP39-$AQ39)<=Rates!$N$23,('Universal Credit Table'!$AP39-$AQ39),Rates!$N$23)))*Rates!$N$25+(IF(($AP39-($AQ39+$AR39))>0,($AP39-($AQ39+$AR39)),0))*Rates!$N$26","v":0},{"$f":"IF($K39<Rates!$N$32,0,Rates!$N$34*(MIN($K39,Rates!$N$33)-Rates!$N$32)+Rates!$N$35*(MAX($K39,Rates!$N$33)-Rates!$N$33))","v":0},{"$f":"SUM(K39-L39-M39)","v":0},{"$f":"(M39+H39)/7*365","v":0},{"$f":"(G39+L39)/7*365","v":0},null,{"$f":"F39+K39","v":1},{"$f":"SUM(I39+N39)","v":1},{"$f":"IF(F39<Rates!$U$82,$G$27,($G$27-(F39-Rates!$U$82)/(100/365*7)/100*$G$27))","v":39.9},{"$f":"0.75*IF(S39<$S$18,$M$18,$M$18-($S39-$S$18)*Rates!$U$73)","v":27},{"$f":"IF('Model Setup'!$F$35=0,$R$27-(S39*Rates!$J$87),IF(AND($M$27>0,S39>Rates!$K$83),$R$27-((S39-Rates!$K$83)*Rates!$J$87),IF(AND($M$27>0,S39<Rates!$K$83),$R$27,IF(AND($M$27=0,S39>Rates!$K$77),$R$27-((S39-Rates!$K$77)*Rates!$J$87),$R$27))))","v":419.09538461538466},{"$f":"SUMIF($T39:$V39,\">0\")+IF($S39<Rates!$U$96,$W$27,0)+R39","v":493.19538461538463},{"$f":"SUMIF($S39:$V39,\">0\")-$V$27+IF($S39<Rates!$U$96,$W$27,0)","v":466.19538461538463},{"$f":"SUMIF($S39:$V39,\">0\")-$V$27","v":459.99538461538464},null,{"$f":"Y39-$U$27-$V$27-$T$27-'Model Setup'!$F$37","v":239.99538461538464},null,null,null,null,null,{"$f":"$Y$27/AA39","v":1.0216670833413461},null,{"$f":"IF($F39<Rates!$N$16,Rates!$N$13,(Rates!$N$13-(0.5*($F39-Rates!$N$16))))","v":241.06849315068496},{"$f":"IF('Model Setup'!$F$30=\"Single\",0,IF('Model Setup'!$K$30=\"Not Married\",0,IF(F39>=Rates!$N$17,0,IF(K39<(Rates!$N$13-Rates!$N$14),Rates!$N$14,Rates!$N$13-K39))))","v":23.972602739726028},{"$f":"F39-SUMIF(AI39:AJ39,\">=0\")","v":-264.04109589041099},{"$f":"IF($AK39<=0,0,IF($AK39<=Rates!$N$22,$AK39,Rates!$N$20-IF($AI39>=0,$AI39,0)))","v":0},{"$f":"IF($AK39<=Rates!$N$22,0,IF(($AK39-$AL39)<=Rates!$N$23,('Universal Credit Table'!$AK39-$AL39),Rates!$N$23))","v":0},{"$f":"IF((AK39-(AL39+AM39))>0,(AK39-(AL39+AM39)),0)","v":0},{"$f":"IF($K39>Rates!$N$16,(Rates!$N$13-(0.5*($K39-Rates!$N$16))),IF((AJ39>0),Rates!$N$13-AJ39,Rates!$N$13))","v":217.09589041095893},{"$f":"K39-SUMIF(AO39,\">=0\")","v":-217.09589041095893},{"$f":"IF($AP39<=0,0,IF($AP39<=Rates!$N$22,$AP39,Rates!$N$20-IF($AO39>=0,$AO39,0)))","v":0},{"$f":"IF($AP39<=Rates!$N$22,0,IF(($AP39-$AQ39)<=Rates!$N$23,('Universal Credit Table'!$AP39-$AQ39),Rates!$N$23))","v":0},{"$f":"AP39-(AQ39+AR39)","v":-217.09589041095893}]
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{"sheet":"Developer Notes","index":8,"n_rows":15,"n_cols":2,"rows_kept":15,"cut":false,"hidden":false,"merged":[[3,1,3,12],[7,1,8,12],[4,1,4,12],[5,1,6,12],[13,1,13,12],[9,1,9,12],[10,1,10,12],[11,1,11,12],[12,1,12,12]]}
[]
[null,"Developer Notes"]
[]
[null,"This page gives a brief overview of the changes that have been made to the model and the timeline in which they were made. "]
[null,"Updates have been logged since August 2021"]
[null,"UPDATE v 1.7 introduced the HBAI's equivalised data to the \"Rates\" sheet, allowing users to see the decile in which the hypothetical family lives within at any specific income."]
[]
[null,"UPDATE v 1.8 added the new \"Automatic Analysis\" sheet that enables the user to quickly and easily gather results of analysis without having to scroll through the data set. "]
[]
[null,"UPDATE v 1.9 added hyperlinks to the \"Overview\" sheet to improve the efficiency of the model."]
[null,"UPDATE v 2.0 addition of 70% median income to the \"Automatic Analysis\"."]
[null,"UPDATE v 2.1 introduced income tax breakdowns and simplified the calculation of income tax at ultra high incomes."]
[null,"UPDATE v 2.2 additional of ability to select if UC COVID Boost is required."]
[null,"UPDATE v 2.3 additional explanation of the \"Automatic Analysis\" sheet and confirmation of CTB reduction. "]
[null,"UPDATE v 2.4 Improved includion of free school meals and the ability to change UC taper. "]

{"sheet":"LHA data","index":9,"n_rows":154,"n_cols":5,"rows_kept":154,"cut":false,"hidden":false,"merged":[[0,1,0,4]]}
["Latest LHA Release","LHA April 2020/21"]
["BRMA","One Bedroom","Two Bedrooms","Three Bedrooms","Four Bedrooms"]
["Ashford",143.84,168,207.12,260.05]
["Aylesbury",155.34,184.11,241.64,322.19]
["Barnsley",84,92.05,109.32,148.44]
["Barrow-in-Furness",86.54,102.41,126.58,166.85]
["Basingstoke",159.94999999999999,189.86,218.63,287.67]
["Bath",166.85,195.62,228.99,402.74]
["Bedford",132.33000000000001,166.85,201.37,264.66000000000003]
["Birmingham",120.82,143.84,155.34,195.62]
["Black Country",91.82,117.37,136.93,172.6]
["Blackwater Valley",161.1,201.37,253.15,333.7]
["Bolton and Bury",90.9,110.47,136.93,184.11]
["Bournemouth",137.74,174.9,218.63,287.67]
["Bradford & South Dales",80.55,103.56,120.82,141.53]
["Brighton and Hove",184.11,230.14,276.16000000000003,390.08]
["Bristol",159.94999999999999,189.86,218.63,304.93]
["Bury St Edmunds",120.82,149.59,184.11,276.16000000000003]
["Cambridge",178.36,195.62,218.63,299.18]
["Canterbury",136.93,182.96,224.38,287.67]
["Central Greater Manchester",138.08000000000001,149.59,166.85,218.63]
["Central Lancs",90.9,115.07,132.33000000000001,182.96]
["Central London",295.49,365.92,441.86,593.75]
["Central Norfolk & Norwich",113.92,138.08000000000001,163.4,218.63]
["Chelmsford",149.59,182.96,226.68,298.02999999999997]
["Cheltenham",126.58,159.94999999999999,195.62,275.01]
["Cherwell Valley",149.59,178.36,207.12,298.61]
["Chesterfield",89.75,103.56,126.58,166.85]
["Chichester",149.59,189.86,228.99,310.68]
["Chilterns",172.6,224.38,287.67,379.73]
["Colchester",120.82,158.79,195.62,253.15]
["Coventry",112.77,132.33000000000001,155.34,201.37]
["Crawley & Reigate",172.6,218.63,276.16000000000003,356.71]
["Darlington",76.150000000000006,92.05,113.92,151.88999999999999]
["Derby",90.9,115.07,136.93,182.96]
["Doncaster",86.3,101.26,111.62,150.74]
["Dover-Shepway",100.11,132.33000000000001,172.6,207.12]
["Durham",74.790000000000006,87.45,103.56,140.38]
["East Cheshire",113.92,138.08000000000001,189.86,299.18]
["East Lancs",85,97.81,115,159.94999999999999]
["East Thames Valley",184.11,230.14,293.42,368.22]
["Eastbourne",138.08000000000001,176.05,207.12,276.16000000000003]
["Eastern Staffordshire",97.81,120.82,143.84,182.96]
["Exeter",131.18,156.49,189.86,253.15]
["Fylde Coast",85,114.61,132.33000000000001,150]
["Gloucester",103.56,138.08000000000001,172.6,218.63]
["Grantham & Newark",86.3,111.62,132.33000000000001,182.96]
["Greater Liverpool",92.05,108.16,120.82,156]
["Grimsby",77,98.96,103.56,142.68]
["Guildford",195.62,253.15,316.44,414.25]
["Halifax",86.3,103.56,120.82,149.59]
["Harlow & Stortford",165.7,207.12,258.89999999999998,299.18]
["Harrogate",120.82,153.04,182.96,246.25]
["Herefordshire",97.81,126.58,156.49,205.97]
["High Weald",159.94999999999999,207.12,260.05,345.21]
["Hull & East Riding",80,92.05,109.32,138.08000000000001]
["Huntingdon",130.03,161.1,189.86,253.15]
["Inner East London",295.49,365.92,441.86,585.70000000000005]
["Inner North London",295.49,365.92,441.86,593.75]
["Inner South East London",264.66000000000003,310.68,385.48,506.3]
["Inner South West London",295.49,356.71,441.86,593.75]
["Inner West London",278.01,339.45,441.86,533.91999999999996]
["Ipswich",112.77,140.38,164.55,205.97]
["Isle of Wight",103.56,132.33000000000001,166.85,205.97]
["Kendal",113.92,138.08000000000001,166.85,195.62]
["Kernow West",113.92,143.84,169.15,212.88]
["Kings Lynn",103.56,132.33000000000001,155.34,195.62]
["Kirklees",85,103.56,126.58,162.25]
["Lancaster",96.66,120.82,138.08000000000001,161.1]
["Leeds",120.82,136.93,161.1,207.12]
["Leicester",103.56,130.03,155.34,205.97]
["Lincoln",97.81,117.37,132.33000000000001,172.6]
["Lincolnshire Fens",100.11,132.33000000000001,149.59,172.6]
["Lowestoft & Great Yarmouth",92,116.22,126.58,166.85]
["Luton",143.84,178.36,224.38,264.66000000000003]
["Maidstone",149.59,187.56,224.38,287.67]
["Medway & Swale",136.93,172.6,195.62,276.16000000000003]
["Mendip",111.62,143.84,179.51,230.14]
["Mid & East Devon",103.56,136.93,166.85,207.12]
["Mid & West Dorset",119.67,149.59,182.96,241.64]
["Mid Staffs",97.81,126.58,149.59,195.62]
["Milton Keynes",149.59,189.86,224.38,299.18]
["Newbury",155.34,192.74,241.64,322.19]
["North Cheshire",97.81,115.07,136.93,201.37]
["North Cornwall & Devon Borders",97.81,123.12,149.59,184.11]
["North Cumbria",80.55,97.81,120.82,155.34]
["North Devon",97.81,126.58,149.59,182.96]
["North Nottingham",80.55,103.56,109.32,155.34]
["North West Kent",155.34,195.62,241.64,299.18]
["North West London",230.14,287.67,356.71,425.75]
["Northampton",126.58,159.94999999999999,184.11,234.74]
["Northants Central",109.32,138.08000000000001,159.94999999999999,205.97]
["Northumberland",78.25,90.9,109.32,161.1]
["Nottingham",108.16,126.58,143.84,184.11]
["Oldham & Rochdale",90.9,103.85,126.58,159.94999999999999]
["Outer East London",241.64,299.18,356.71,414.25]
["Outer North East London",207.12,264.66000000000003,316.44,398.14]
["Outer North London",246.24,299.18,368.22,437.26]
["Outer South East London",205.97,253.15,299.18,368.22]
["Outer South London",201.37,253.15,316.44,399.29]
["Outer South West London",241.64,304.93,368.22,494.79]
["Outer West London",212.88,270.41000000000003,322.19,379.73]
["Oxford",178.36,210,253.15,364.77]
["Peaks & Dales",97.7,120.82,143.84,172.6]
["Peterborough",110.47,136.93,159.94999999999999,207.12]
["Plymouth",103.56,134.63,159.94999999999999,195.62]
["Portsmouth",134.63,166.85,201.37,276.16000000000003]
["Reading",182.96,218.63,264.66000000000003,356.71]
["Richmond & Hambleton",92.05,115.07,136.93,172.6]
["Rotherham",86.3,97.81,110.47,157.63999999999999]
["Rugby & East",120.82,147.29,172.6,228.99]
["Salisbury",132.33000000000001,166.85,195.62,253.15]
["Scarborough",86.3,111.62,128.88,149.59]
["Scunthorpe",74.790000000000006,103.56,111.62,136.93]
["Sheffield",109.32,120.82,132.33000000000001,187.56]
["Shropshire",92.05,120.82,143.84,182.96]
["Solihull",132.33000000000001,166.85,201.37,276.16000000000003]
["South Cheshire",90.9,113.92,136.93,189.86]
["South Devon",103.56,138.08000000000001,168,207.12]
["South East Herts",172.6,212.88,276.16000000000003,322.19]
["South West Essex",161.1,201.37,247.4,306.66000000000003]
["South West Herts",184.11,230.14,299.18,391.23]
["Southampton",136.93,178.36,212.88,276.16000000000003]
["Southend",138.08000000000001,182.96,230.14,299.18]
["Southern Greater Manchester",120.82,149.59,172.6,253.15]
["Southport",94,124.27,153.04,189.86]
["St Helens",86.3,101.26,126.58,171.45]
["Staffordshire North",86.3,97.81,126.58,171.45]
["Stevenage & North Herts",155.34,195.62,241.64,299.18]
["Sunderland",89.75,100,113.92,148.18]
["Sussex East",115.07,149.59,195.62,230.14]
["Swindon",126.58,151.88999999999999,182.96,230.14]
["Tameside & Glossop",92.05,113.92,136.93,172.6]
["Taunton & West Somerset",103.56,136.93,164.55,207.12]
["Teesside",86.3,99.65,115,155.34]
["Thanet",109.32,149.59,184.11,218.63]
["Tyneside",97.81,109.32,126.58,182.96]
["Wakefield",90.9,109.32,120.82,172.6]
["Walton",195.62,253.15,310.68,407.34]
["Warwickshire South",143.84,172.6,207.12,276.16000000000003]
["West Cheshire",103.56,126.58,149.59,205.97]
["West Cumbria",80.55,96.66,113.92,138.08000000000001]
["West Pennine",80.55,89.75,103.56,149.59]
["West Wiltshire",119.67,149.59,182.96,230.14]
["Weston-S-Mare",109.32,138.08000000000001,172.6,212.88]
["Wigan",80.55,103.56,114.84,155.34]
["Winchester",166.85,197.92,253.15,368.22]
["Wirral",86.3,103.56,126.58,166.85]
["Wolds and Coast",82.85,104.14,121.97,138.08000000000001]
["Worcester North",101.26,126.72,149.59,195.62]
["Worcester South",115.07,143.84,172.6,218.63]
["Worthing",143.84,184.11,223.23,287.67]
["Yeovil",101.26,132.33000000000001,166.85,212.88]
["York",125.42,149.59,166.85,241.64]

{"sheet":"Legacy System Table","index":10,"n_rows":1383,"n_cols":43,"rows_kept":1125,"cut":true,"hidden":false,"merged":[[182,1,183,1],[6,2,9,20],[4,2,4,20]],"bounds":{"rows_first":500,"rows_last":125,"rows_between":500,"halvings":2}}
["Gross",null,"Annunal ","Gross","Income","National","Take","Annunal ","Gross","Income","National","Take","Gross","Net",null,null,null,null,"Council","Gross","Net","Before","BHC","After","AHC","Marginal","Additional ","Actual ","Income loss",null,"Personal",null,"Taxable",null,null,null,"Personal","Taxable"]
["Combined",null,"earnings","earnings","tax","Insurance","home pay","earnings","earnings","tax","Insurance","home pay","Household","Household","Working","Child","Child","Housing","Tax","Household","Household","housing","Income","housing","Income","Deduction","Contribution of","Contribution of","due to ",null,"Allowance","Marriage ","Income",null,null,null,"Allowance","Income",null,null,null,"WTC","CTC"]
["Annual earnings",null,"of A","of A","of A","of A","of A","of B","of B","of B","of B","of B","earnings","earnings","Tax Credit","Tax Credit","Benefit","Benefit","Benefit","Income","Income","costs","decile","costs","decile","Rate","Second Earner","Second Earner","Unemployment",null,"of A","Allowance","of A","20% Tax","40% Tax","45% Tax","of B","of B","20% Tax","40% Tax","45% Tax","tapered","tapered"]
[]
[null,null,"Legacy System Table"]
[]
[null,null,"This worksheet illustrates the weekly financial circumstances for the hypothetical family set-up in \"Model Setup\" for a range of gross income levels. Both earners of the family works a minimum of 30 hours per week for a certain gross income level.  The table below shows all of the components of Tax Credit, described in Concepts and Definitions, which interact with each other to give the final net income after housing costs for the hypothetical family.  There is an additional table below which shows the position for the hypothetical family if the head of the family was unemployed and entirely reliant upon benefits as opposed to working a minimum of 30 hours per week. "]
[]
[]
[]
[]
[null,null,null,"Hypothetical Family Type:",null,null,{"$f":"'Universal Credit Table'!I13","v":"Married couple with 2 children but no childcare costs."}]
[null,null,null,null,null,null,{"$f":"'Model Setup'!$H$64","v":"Single earner household with weekly rent of £193"}]
[]
[null,null,null,"For the given hypothetical family type, working a minimum of 30 hours per week, the following entitlements and costs apply:"]
[]
[null,null,null,"Max WTC:",null,null,{"$f":"Rates!U41+Rates!U43+IF('Model Setup'!$F$35>0,MIN(0.8*'Model Setup'!$F$37,IF('Model Setup'!$F$35=1,Rates!U46*Rates!$U$44,Rates!U46*Rates!$U$45)),0)+IF('Model Setup'!$F$30=\"Couple\",Rates!U42,IF(AND('Model Setup'!$F$30=\"Single\",'Model Setup'!$F$35>0),Rates!U42,0))","v":96.945205479452056},null,null,"Max CTC:",null,{"$f":"IF('Model Setup'!$F$35=0,0,Rates!U55*'Model Setup'!$F$35+Rates!$U$53+IF('Model Setup'!$F$35=0,0,IF('Model Setup'!$F$35>0,Rates!$U$54,Rates!$U$53)))","v":123.02739726027399},null,null,null,"HB Applicable Amount:",null,{"$f":"IF('Model Setup'!$F$30=\"Couple\",Rates!U62,IF('Model Setup'!$F$35=0,Rates!U60,Rates!U61))+'Model Setup'!$F$35*Rates!U63+IF('Model Setup'!$F$35=0,0,Rates!U64)+IF('Model Setup'!$F$36>0,Rates!U65,0)","v":280.5}]
[null,null,null,"Local Housing Allowance:",null,null,{"$f":"'Model Setup'!$F$61","v":161.1},null,null,"Council Tax:",null,{"$f":"'Model Setup'!F47","v":36}]
[]
[null,null,null,"The following table shows the weekly financial circumstances when the family head is unemployed and entirely reliant upon benefits:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"£ per week"]
[]
[null,null,null,null,null,null,null,null,null,null,"Council",null,null,null,null,"Meals and","Before","After"]
[null,null,null,null,null,null,null,"Child ",null,"Housing","Tax",null,"Mortgage",null,"Council","Welfare","housing","housing"]
[null,null,null,null,null,null,"IS/JSA","Benefit","CTC","Benefit","Benefit",null,"Interest","Rent","Tax","Foods","costs","costs"]
[]
[null,null,null,null,null,null,116.8,{"$f":"IF('Model Setup'!$F$35>0,Rates!$U$80+('Model Setup'!$F$35-1)*Rates!$U$81,0)","v":39.9},{"$f":"IF('Model Setup'!$F$35=0,0,Rates!U55*'Model Setup'!$F$35+Rates!$U$53+IF('Model Setup'!$F$35=0,0,IF('Model Setup'!$F$35>0,Rates!$U$54,Rates!$U$53)))","v":123.02739726027399},{"$f":"IF($N$27-Rates!$U$71*MAX(MAX(A27+B27+I27-IF('Model Setup'!$F$30=1,IF('Model Setup'!$F$35=0,IF($G$17>0,Rates!$U$67+Rates!$U$70,Rates!$U$67),IF($G$17>0,Rates!$U$69+Rates!$U$70,Rates!$U$69)),IF($G$17>0,Rates!$U$68+Rates!$U$70,Rates!$U$68))-IF('Model Setup'!$F$37>0,IF('Model Setup'!$F$35>0,MIN('Model Setup'!$F$37,IF('Model Setup'!$F$35=1,175,300)),0),0),0)-$R$17,0)<Rates!$U$76,0,$N$27-Rates!$U$71*MAX(MAX(A27+B27+I27-IF('Model Setup'!$F$30=1,IF('Model Setup'!$F$35=0,IF($G$17>0,Rates!$U$67+Rates!$U$70,Rates!$U$67),IF($G$17>0,Rates!$U$69+Rates!$U$70,Rates!$U$69)),IF($G$17>0,Rates!$U$68+Rates!$U$70,Rates!$U$68))-IF('Model Setup'!$F$37>0,IF('Model Setup'!$F$35>0,MIN('Model Setup'!$F$37,IF('Model Setup'!$F$35=1,175,300)),0),0),0)-$R$17,0))","v":193},{"$f":"IF($O$27-Rates!$U$73*MAX(MAX(A27+B27+I27-IF('Model Setup'!$F$30=\"Single\",IF('Model Setup'!$F$35=0,IF($G$17>0,Rates!$U$67+Rates!$U$70,Rates!$U$67),IF($G$17>0,Rates!$U$69+Rates!$U$70,Rates!$U$69)),IF($G$17>0,Rates!$U$68+Rates!$U$70,Rates!$U$68))-IF('Model Setup'!$F$37>0,IF('Model Setup'!$F$35>0,MIN('Model Setup'!$F$37,IF('Model Setup'!$F$35=1,175,300)),0),0),0)-$R$17,0)<Rates!$U$77,0,$O$27-Rates!$U$73*MAX(MAX(A27+B27+I27-IF('Model Setup'!$F$30=\"Single\",IF('Model Setup'!$F$35=0,IF($G$17>0,Rates!$U$67+Rates!$U$70,Rates!$U$67),IF($G$17>0,Rates!$U$69+Rates!$U$70,Rates!$U$69)),IF($G$17>0,Rates!$U$68+Rates!$U$70,Rates!$U$68))-IF('Model Setup'!$F$37>0,IF('Model Setup'!$F$35>0,MIN('Model Setup'!$F$37,IF('Model Setup'!$F$35=1,175,300)),0),0),0)-$R$17,0))","v":36},null,{"$f":"'Model Setup'!$F$44","v":0},{"$f":"'Model Setup'!$F$43","v":193},{"$f":"'Model Setup'!F47","v":36},{"$f":"'Model Setup'!$F$36*Rates!U92+'Model Setup'!$K$36*Rates!U91+'Model Setup'!$M$35*Rates!U93","v":6.2},{"$f":"G27+H27+I27+J27+K27+P27","v":514.92739726027401},{"$f":"Q27-(N27+O27+'Model Setup'!F37+M27)","v":285.92739726027401}]
[]
[]
[null,null,null,"Where A is the head earner and B is the second earner.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M30<Rates!$U$47,$G$17,MAX($G$17-((M30-Rates!$U$47)*Rates!$U$48)))","v":96.945205479452056},null,null,null,{"$f":"IF(AL30=0,IF(M30<IF($G$17>0,Rates!$U$47,Rates!$U$56),$L$17,IF(M30<Rates!$U$58,MAX(($L$17+$G$17)-((M30-IF($G$17>0,Rates!$U$47,Rates!$U$56))*Rates!$U$48),IF('Model Setup'!$F$35=0,0,IF('Model Setup'!$F$36>0,Rates!$U$54,Rates!$U$53))),IF(M30>=Rates!$U$58,MAX(($L$17+$G$17)-(((Rates!$U$58-IF($G$17>0,Rates!$U$47,Rates!$U$56))*Rates!$U$48)+((M30-Rates!$U$58)*Rates!$U$49)),(IF('Model Setup'!$F$35=0,0,IF('Model Setup'!$F$36>0,Rates!$U$54,Rates!$U$53))-((M30-Rates!$U$58)*Rates!$U$49)))))),$L$17)","v":123.02739726027399}]
[]
[]
["Gross",null,"Annunal ","Gross","Income","National","Take","Annunal ","Gross","Income","National","Take","Gross","Net",null,null,null,null,"Council","Gross","Net","Before","BHC","After","AHC","Marginal","Additional ","Actual ","Income loss",null,"Personal",null,"Taxable",null,null,null,"Personal","Taxable"]
["Combined",null,"earnings","earnings","tax","Insurance","home pay","earnings","earnings","tax","Insurance","home pay","Household","Household","Working","Child","Child","Housing","Tax","Household","Household","housing","Income","housing","Income","Deduction","Contribution of","Contribution of","due to ",null,"Allowance","Marriage ","Income",null,null,null,"Allowance","Income",null,null,null,"WTC","CTC"]
["Annual earnings",null,"of A","of A","of A","of A","of A","of B","of B","of B","of B","of B","earnings","earnings","Tax Credit","Tax Credit","Benefit","Benefit","Benefit","Income","Income","costs","decile","costs","decile","Rate","Second Earner","Second Earner","Unemployment",null,"of A","Allowance","of A","20% Tax","40% Tax","45% Tax","of B","of B","20% Tax","40% Tax","45% Tax","tapered","tapered"]
["For calculation at a specific value of income, enter desired amount into \"Annual earning of A\", in blue below."]
[{"$f":"M37/7*365","v":10000},null,10000,{"$f":"$C37/365*7","v":191.78082191780823},{"$f":"(IF($AG37<=0,0,IF($AG37<=Rates!$N$22,$AG37,Rates!$N$20-IF($AE37>=0,$AE37,0))))*Rates!$N$24+(IF($AG37<=Rates!$N$22,0,IF(($AG37-$AH37)<=Rates!$N$23,($AG37-$AH37),Rates!$N$23)))*Rates!$N$25+(IF(($AG37-($AH37+$AI37))>0,($AG37-($AH37+$AI37)),0))*Rates!$N$26","v":0},{"$f":"IF($D37<Rates!$N$32,0,Rates!$N$34*(MIN($D37,Rates!$N$33)-Rates!$N$32)+Rates!$N$35*(MAX($D37,Rates!$N$33)-Rates!$N$33))","v":0},{"$f":"SUM(D37-E37-F37)","v":191.78082191780823},{"$f":"(I37/7)*365","v":0},{"$f":"IF('Model Setup'!$J$33=0,'Model Setup'!$O$33,IF(((D37/'Model Setup'!$F$33)*'Model Setup'!$J$33)>=0,((D37/'Model Setup'!$F$33)*'Model Setup'!$J$33),0))","v":0},{"$f":"(IF($AL37<=0,0,IF($AL37<=Rates!$N$22,$AL37,Rates!$N$20-IF($AK37>=0,$AK37,0))))*Rates!$N$24+(IF($AL37<=Rates!$N$22,0,IF(($AL37-$AM37)<=Rates!$N$23,($AL37-$AM37),Rates!$N$23)))*Rates!$N$25+(IF(($AL37-($AM37+$AN37))>0,($AL37-($AM37+$AN37)),0))*Rates!$N$26","v":0},{"$f":"IF($I37<Rates!$N$32,0,Rates!$N$34*(MIN($I37,Rates!$N$33)-Rates!$N$32)+Rates!$N$35*(MAX($I37,Rates!$N$33)-Rates!$N$33))","v":0},{"$f":"SUM(I37-J37-K37)","v":0},{"$f":"D37+I37","v":191.78082191780823},{"$f":"SUM(G37+L37)","v":191.78082191780823},{"$f":"IF(AP37+AQ37>=Rates!$U$50,AP37,0)","v":71.547671232876723},{"$f":"IF(AP37+AQ37>=Rates!$U$50,AQ37+Rates!$U$53,0)","v":133.47945205479454},{"$f":"IF(D37<Rates!$U$82,$H$27,($H$27-(D37-Rates!$U$82)/(100/365*7)/100*$H$27))","v":39.9},{"$f":"IF($N$27-Rates!$U$71*MAX(MAX(N37+O37+P37-IF('Model Setup'!$F$30=1,IF('Model Setup'!$F$35=0,IF($G$17>0,Rates!$U$67+Rates!$U$70,Rates!$U$67),IF($G$17>0,Rates!$U$69+Rates!$U$70,Rates!$U$69)),IF($G$17>0,Rates!$U$68+Rates!$U$70,Rates!$U$68))-IF('Model Setup'!$F$37>0,IF('Model Setup'!$F$35>0,MIN('Model Setup'!$F$37,IF('Model Setup'!$F$35=1,175,300)),0),0),0)-$R$17,0)<Rates!$U$76,0,$N$27-Rates!$U$71*MAX(MAX(N37+O37+P37-IF('Model Setup'!$F$30=1,IF('Model Setup'!$F$35=0,IF($G$17>0,Rates!$U$67+Rates!$U$70,Rates!$U$67),IF($G$17>0,Rates!$U$69+Rates!$U$70,Rates!$U$69)),IF($G$17>0,Rates!$U$68+Rates!$U$70,Rates!$U$68))-IF('Model Setup'!$F$37>0,IF('Model Setup'!$F$35>0,MIN('Model Setup'!$F$37,IF('Model Setup'!$F$35=1,175,300)),0),0),0)-$R$17,0))","v":135.01483561643835},{"$f":"IF($O$27-Rates!$U$73*MAX(MAX(N37+O37+P37-IF('Model Setup'!$F$30=1,IF('Model Setup'!$F$35=0,IF($G$17>0,Rates!$U$67+Rates!$U$70,Rates!$U$67),IF($G$17>0,Rates!$U$69+Rates!$U$70,Rates!$U$69)),IF($G$17>0,Rates!$U$68+Rates!$U$70,Rates!$U$68))-IF('Model Setup'!$F$37>0,IF('Model Setup'!$F$35>0,MIN('Model 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Married\",0,IF(D1383>=Rates!$N$17,0,IF(I1383<(Rates!$N$13-Rates!$N$14),Rates!$N$14,Rates!$N$13-I1383))))","v":0},1100.9315068493152,{"$f":"IF($AG1383<=0,0,IF($AG1383<=Rates!$N$22,$AG1383,Rates!$N$20-IF($AE1383>=0,$AE1383,0)))","v":723.01369863013701},{"$f":"IF($AG1383<=Rates!$N$22,0,IF(($AG1383-$AH1383)<=Rates!$N$23,($AG1383-$AH1383),Rates!$N$23))","v":377.91780821917814},0,{"$f":"IF($I1383>Rates!$N$16,(Rates!$N$13-(0.5*($I1383-Rates!$N$16))),IF((AF1383>0),Rates!$N$13-AF1383,Rates!$N$13))","v":241.06849315068496},-241.06849315068496,{"$f":"IF($AL1383<=0,0,IF($AL1383<=Rates!$N$22,$AL1383,Rates!$N$20-IF($AK1383>=0,$AK1383,0)))","v":0},{"$f":"IF($AL1383<=Rates!$N$22,0,IF(($AL1383-$AM1383)<=Rates!$N$23,($AL1383-$AM1383),Rates!$N$23))","v":0},0,{"$f":"IF(OR(D1383>=Rates!$N$29,AND(D1383>=0,'Model Setup'!$F$35>0)),IF(M1383<Rates!$U$47,$G$17,MAX($G$17-((M1383-Rates!$U$47)*Rates!$U$48))),0)","v":-400.04219178082184},{"$f":"IF(M1383<Rates!$U$56,$L$17,MAX($L$17-((M1383-Rates!$U$56)*Rates!$U$57)))","v":-293.48205479452054}]

{"sheet":"Single Earner Tables","index":11,"n_rows":3210,"n_cols":43,"rows_kept":1125,"cut":true,"hidden":true,"merged":[[6,1,9,20],[6,23,9,42],[17,7,17,8],[17,2,17,4],[16,24,16,26],[16,30,16,31],[16,34,16,35]],"bounds":{"rows_first":500,"rows_last":125,"rows_between":500,"halvings":2}}
[null,"Annunal ","Gross","Income","National","Take",null,null,null,null,"Council","Before","After","Marginal","Income loss",null,"Personal",null,"Taxable",null,null,null,null,"Annunal ","Gross","Income","National","Take",null,"Council","Universal","Before","After","Marginal","Income loss",null,"Personal",null,"Taxable"]
[null,"earnings","earnings","tax","Insurance","home pay","Working","Child","Child","Housing","Tax","housing","housing","Deduction","due to ",null,"Allowance","Marriage ","Income","WTC","CTC",null,null,"earnings","earnings","tax","Insurance","home pay","Child","Tax","Credit","housing","housing","Deduction","due to ",null,"Allowance","Marriage ","Income"]
[null,"of A","of A","of A","of A","of A","Tax Credit","Tax Credit","Benefit","Benefit","Benefit","costs","costs","Rate","Unemployment",null,"of A","Allowance","of A","tapered","tapered",null,null,"of A","of A","of A","of A","of A","Benefit","Benefit","actual","costs","costs","Rate","Unemployment",null,"of A","Allowance","of A"]
[]
[null,null,null,null,null,null,null,null,null,"Legacy System Table",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Universal Credit Table"]
[]
[null,"This worksheet illustrates the weekly financial circumstances for the hypothetical family set-up in \"Cover Sheet\" for a range of gross income levels.  The head of the family works a minimum of 30 hours per week for a certain gross income level.  The table below shows all of the components described in Concepts and Definitions which interact with each other to give the final net income after housing costs for the hypothetical family.  There is an additional table below which shows the position for the hypothetical family if the head of the family was unemployed and entirely reliant upon benefits as opposed to working a minimum of 30 hours per week. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This worksheet illustrates the weekly financial circumstances for the hypothetical family set-up in \"Cover Sheet\" for a range of gross income levels.  Both earners in the family work a minimum of 30 hours per week for a certain gross income level.  The table below shows all of the components described in Concepts and Definitions which interact with each other to give the final net income after housing costs for the hypothetical family.  There is an additional table below which shows the position for the hypothetical family if the head of the family was unemployed and entirely reliant upon benefits as opposed to working a minimum of 30 hours per week. "]
[]
[]
[]
[]
[null,null,"Hypothetical Family Type:",null,null,{"$f":"'Model Setup'!$H$63","v":"Married couple with 2 children but no childcare costs."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hypothetical Family Type:",null,null,{"$f":"'Model Setup'!$H$63","v":"Married couple with 2 children but no childcare costs."}]
[null,null,null,null,null,{"$f":"'Model Setup'!$H$64","v":"Single earner household with weekly rent of £193"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Model Setup'!$H$64","v":"Single earner household with weekly rent of £193"}]
[]
[null,null,"For the given hypothetical family type, working a minimum of 30 hours per week, the following entitlements and costs apply:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For the given hypothetical family type, working a minimum of 30 hours per week, the following entitlements and costs apply:"]
[null,null,"Max WTC:",{"$f":"Rates!U41+Rates!U43+IF('Model Setup'!$F$35>0,MIN(0.8*'Model Setup'!$F$37,IF('Model Setup'!$F$35=1,Rates!U46*Rates!$U$44,Rates!U46*Rates!$U$45)),0)+IF('Model Setup'!$F$30=\"Couple\",Rates!U42,IF(AND('Model Setup'!$F$30=\"Single\",'Model Setup'!$F$35>0),Rates!U42,0))","v":96.945205479452056},null,null,null,null,"Max CTC:",{"$f":"IF('Model Setup'!$F$35=0,0,Rates!U55*'Model Setup'!$F$35+Rates!$U$53+IF('Model Setup'!$F$35=0,0,IF('Model Setup'!$F$35>0,Rates!$U$54,Rates!$U$53)))","v":123.02739726027399},null,null,null,null,"HB Applicable Amount:",null,null,{"$f":"IF('Model Setup'!$F$30=\"Couple\",Rates!U62,IF('Model Setup'!$F$35=0,Rates!U60,Rates!U61))+'Model Setup'!$F$35*Rates!U63+IF('Model Setup'!$F$35=0,0,Rates!U64)+IF('Model Setup'!$F$36>0,Rates!U65,0)","v":280.5}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Local Housing Allowance:",null,null,{"$f":"'Model Setup'!$F$61","v":161.1},null,null,"Council Tax:",null,{"$f":"'Model Setup'!$F$47","v":36},null,"Applicable Amount:",null,{"$f":"IF('Model Setup'!F30=\"Couple\",Rates!K92,IF('Model Setup'!F35=0,Rates!K90,Rates!K91))","v":116.8}]
[null,null,"Local Housing Allowance:",null,null,{"$f":"'Model Setup'!$F$61","v":161.1},null,"Council Tax:",null,{"$f":"'Model Setup'!F47","v":36}]
[]
[null,null,"The following table shows the weekly financial circumstances when the family head is unemployed and entirely reliant upon benefits:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The following table shows the weekly financial circumstances when the family head is unemployed and entirely reliant upon benefits:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"£ per week",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"£ per week"]
[]
[null,null,null,null,null,null,null,null,null,null,"Council",null,null,null,null,"Meals and","Before","After",null,null,null,null,null,null,null,null,"Council",null,null,null,null,null,null,null,"Universal","Universal",null,null,null,"Meals and","Before","After"]
[null,null,null,null,null,null,null,"Child ",null,"Housing","Tax",null,"Mortgage",null,"Council","Welfare","housing","housing",null,null,null,null,null,null,null,"Child ","Tax","Standard ","Child","Childcare","Carers","Housing",null,"Limited capability","Credit","Credit","Mortgage",null,"Council","Welfare","housing","housing"]
[null,null,null,null,null,null,"IS/JSA","Benefit","CTC","Benefit","Benefit",null,"Interest","Rent","Tax","Foods","costs","costs",null,null,null,null,null,null,null,"Benefit","Benefit","allowance","element","element","element","element",null,"for work element","entitlement","adjustment","Interest","Rent","Tax","Foods","costs","costs"]
[]
[null,null,null,null,null,null,116.8,{"$f":"IF('Model Setup'!$F$35>0,Rates!$U$80+('Model Setup'!$F$35-1)*Rates!$U$81,0)","v":39.9},{"$f":"IF('Model Setup'!$F$35=0,0,Rates!U55*'Model Setup'!$F$35+Rates!$U$53+IF('Model Setup'!$F$35=0,0,IF('Model Setup'!$F$35>0,Rates!$U$54,Rates!$U$53)))","v":123.02739726027399},{"$f":"IF($N$27-Rates!$U$71*MAX(MAX(D27+E27+I27-IF('Model Setup'!$F$30=1,IF('Model Setup'!$F$35=0,IF($D$16>0,Rates!$U$67+Rates!$U$70,Rates!$U$67),IF($D$16>0,Rates!$U$69+Rates!$U$70,Rates!$U$69)),IF($D$16>0,Rates!$U$68+Rates!$U$70,Rates!$U$68))-IF('Model Setup'!$F$37>0,IF('Model Setup'!$F$35>0,MIN('Model Setup'!$F$37,IF('Model Setup'!$F$35=1,175,300)),0),0),0)-$R$16,0)<Rates!$U$76,0,$N$27-Rates!$U$71*MAX(MAX(D27+E27+I27-IF('Model Setup'!$F$30=1,IF('Model Setup'!$F$35=0,IF($D$16>0,Rates!$U$67+Rates!$U$70,Rates!$U$67),IF($D$16>0,Rates!$U$69+Rates!$U$70,Rates!$U$69)),IF($D$16>0,Rates!$U$68+Rates!$U$70,Rates!$U$68))-IF('Model Setup'!$F$37>0,IF('Model Setup'!$F$35>0,MIN('Model Setup'!$F$37,IF('Model Setup'!$F$35=1,175,300)),0),0),0)-$R$16,0))","v":193},{"$f":"IF($O$27-Rates!$U$73*MAX(MAX(E27+F27+I27-IF('Model Setup'!$F$30=\"Single\",IF('Model Setup'!$F$35=0,IF($D$16>0,Rates!$U$67+Rates!$U$70,Rates!$U$67),IF($D$16>0,Rates!$U$69+Rates!$U$70,Rates!$U$69)),IF($D$16>0,Rates!$U$68+Rates!$U$70,Rates!$U$68))-IF('Model Setup'!$F$37>0,IF('Model Setup'!$F$35>0,MIN('Model Setup'!$F$37,IF('Model Setup'!$F$35=1,175,300)),0),0),0)-$R$16,0)<Rates!$U$77,0,$O$27-Rates!$U$73*MAX(MAX(E27+F27+I27-IF('Model Setup'!$F$30=\"Single\",IF('Model Setup'!$F$35=0,IF($D$16>0,Rates!$U$67+Rates!$U$70,Rates!$U$67),IF($D$16>0,Rates!$U$69+Rates!$U$70,Rates!$U$69)),IF($D$16>0,Rates!$U$68+Rates!$U$70,Rates!$U$68))-IF('Model Setup'!$F$37>0,IF('Model Setup'!$F$35>0,MIN('Model Setup'!$F$37,IF('Model Setup'!$F$35=1,175,300)),0),0),0)-$R$16,0))","v":36},null,{"$f":"'Model Setup'!$F$44","v":0},{"$f":"'Model Setup'!$F$43","v":193},{"$f":"'Model Setup'!F47","v":36},{"$f":"'Model Setup'!$F$36*Rates!U92+'Model Setup'!$K$36*Rates!U91+'Model Setup'!$M$35*Rates!U93","v":6.2},{"$f":"G27+H27+I27+J27+K27+P27","v":514.92739726027401},{"$f":"Q27-(N27+O27+M27+'Model Setup'!F37)","v":285.92739726027401},null,null,null,null,null,null,null,{"$f":"IF('Model Setup'!$F$35>0,Rates!$U$80+('Model Setup'!$F$35-1)*Rates!$U$81,0)","v":39.9},{"$f":"0.75*IF(X27<$AK$17,$AG$17,$AG$17-($AC27-$AK$17)*0.2)","v":27},{"$f":"IF('Model Setup'!$F$30=\"Single\",Rates!$K$43,IF('Model Setup'!$F$30=\"Couple\",Rates!$K$46,0))","v":133.57384615384615},{"$f":"IF('Model Setup'!$F$35=0,0,IF(AND('Model Setup'!$F$36=1,'Model Setup'!$F$35>1),Rates!$K$49+Rates!$K$50,IF(AND('Model Setup'!$F$36>0,'Model Setup'!$F$35>1),Rates!$K$49+(('Model Setup'!F36-1)*Rates!$K$50),IF(AND('Model Setup'!$F$36>0,'Model Setup'!$F$35=1),Rates!$K$49,IF(AND('Model Setup'!$F$36=0,'Model Setup'!$F$35=1),Rates!$K$50,2*Rates!$K$50)))))","v":124.42153846153846},{"$f":"IF('Model Setup'!$F$35=0,0,IF(AND('Model Setup'!$F$35=1,0.85*'Model Setup'!$F$37<Rates!$K$65),0.85*'Model Setup'!$F$37,IF(AND('Model Setup'!$F$35=1,0.85*'Model Setup'!$F$37>=Rates!$K$65),Rates!$K$65,IF(AND('Model Setup'!$F$35>1,0.85*'Model Setup'!$F$37<Rates!$K$66),0.85*'Model Setup'!$F$37,Rates!$K$66))))","v":0},0,{"$f":"IF('Model Setup'!F43=0,0,IF('Model Setup'!$F$42=\"Private\", IF('Model Setup'!F43<='Model Setup'!$F$61,'Model Setup'!F43,'Model Setup'!$F$61),IF('Model Setup'!$F$42=\"Local Authority\",'Model Setup'!$F$43,0)))","v":161.1},null,0,{"$f":"SUM($AB$27:$AH$27)","v":419.09538461538466},{"$f":"AI27","v":419.09538461538466},{"$f":"'Model Setup'!$F$44","v":0},{"$f":"'Model Setup'!$F$43","v":193},{"$f":"'Model Setup'!$F$47","v":36},{"$f":"'Model Setup'!$F$36*Rates!$U$92+'Model Setup'!$K$36*Rates!$U$91+'Model Setup'!$M$35*Rates!$U$93","v":6.2},{"$f":"AJ27+AN27+Z27+AA27","v":492.19538461538463},{"$f":"AO27-$AL$27-$AM$27-'Model Setup'!$F$37-AK27","v":263.19538461538463}]
[]
[]
[]
[null,null,"Where A is the head earner and B is the second earner.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Where A is the head earner and B is the second earner."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"£ per week",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"£ per week"]
[]
[null,"Annunal ","Gross","Income","National","Take",null,null,null,null,"Council","Before","After","Marginal","Income loss",null,"Personal",null,"Taxable",null,null,null,null,"Annunal ","Gross","Income","National","Take",null,"Council","Universal","Before","After","Marginal","Income loss",null,"Personal",null,"Taxable"]
[null,"earnings","earnings","tax","Insurance","home pay","Working","Child","Child","Housing","Tax","housing","housing","Deduction","due to ",null,"Allowance","Marriage ","Income","WTC","CTC",null,null,"earnings","earnings","tax","Insurance","home pay","Child","Tax","Credit","housing","housing","Deduction","due to ",null,"Allowance","Marriage ","Income"]
[null,"of A","of A","of A","of A","of A","Tax Credit","Tax Credit","Benefit","Benefit","Benefit","costs","costs","Rate","Unemployment",null,"of A","Allowance","of A","tapered","tapered",null,null,"of A","of A","of A","of A","of A","Benefit","Benefit","actual","costs","costs","Rate","Unemployment",null,"of A","Allowance","of A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For calculation at a specific value of income, enter desired amount into \"Annual earning of A\", in blue below."]
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[]
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