fix(scotland): add 2026-27 higher rate threshold freeze to baseline #1486
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Scottish Budget 2025-26 announced freezing higher, advanced, and top rate thresholds through 2026-27. This updates the baseline parameters to include these frozen values for 2026-04-06. Without this fix, PolicyEngine's baseline incorrectly assumes CPI growth for 2026, leading to incorrect policy costings when comparing to SFC (Scottish Fiscal Commission) estimates. Thresholds frozen at: - Higher rate: £31,092 - Advanced rate: £62,430 - Top rate: £125,140 Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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Summary
Scottish Budget 2025-26 announced freezing higher, advanced, and top rate thresholds through 2026-27. This updates the baseline parameters to include these frozen values for 2026-04-06.
Without this fix, PolicyEngine's baseline incorrectly assumes CPI growth for 2026, leading to incorrect policy costings when comparing to SFC (Scottish Fiscal Commission) estimates.
Thresholds frozen at:
Evidence
From SFC January 2026 Economic and Fiscal Forecasts, page 95 (Table A.1):
This means the 2026-27 freeze is NOT a new policy - it's already legislated and should be in the baseline.
Test plan
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