Implement free childcare program

policyengine_uk/parameters/gov/dwp/childcare_subsidies/free_childcare/age/lower_limit_3_years.yaml

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+description: Age thresholds for free childcare eligibility
+metadata:
+  unit: year
+  period: year
+  label: Age limit for free childcare eligibility
+  reference:
+    - title: Childcare Act
+      href: https://www.legislation.gov.uk/uksi/2017/1160/pdfs/uksiem_20171160_en.pdf
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/check-eligible-free-childcare-if-youre-working?step-by-step-nav=f517cd57-3c18-4bb9-aa8b-1b907e279bf9
+values:
+  2015-01-01: 3

policyengine_uk/parameters/gov/dwp/childcare_subsidies/free_childcare/age/lower_limit_9_months.yaml

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+description: Age thresholds for free childcare eligibility
+metadata:
+  unit: year
+  period: year
+  label: Age limit for free childcare eligibility
+  reference:
+    - title: Childcare Act
+      href: https://www.legislation.gov.uk/uksi/2017/1160/pdfs/uksiem_20171160_en.pdf
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/check-eligible-free-childcare-if-youre-working?step-by-step-nav=f517cd57-3c18-4bb9-aa8b-1b907e279bf9
+values:
+  2015-01-01: 0.75

policyengine_uk/parameters/gov/dwp/childcare_subsidies/free_childcare/age/upper_limit_3_years.yaml

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+description: Age thresholds for free childcare eligibility
+metadata:
+  unit: year
+  period: year
+  label: Age limit for free childcare eligibility
+  reference:
+    - title: Childcare Act
+      href: https://www.legislation.gov.uk/uksi/2017/1160/pdfs/uksiem_20171160_en.pdf
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/check-eligible-free-childcare-if-youre-working?step-by-step-nav=f517cd57-3c18-4bb9-aa8b-1b907e279bf9
+values:
+  2015-01-01: 3

policyengine_uk/parameters/gov/dwp/childcare_subsidies/free_childcare/age/upper_limit_4_years.yaml

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+description: Age thresholds for free childcare eligibility
+metadata:
+  unit: year
+  period: year
+  label: Age limit for free childcare eligibility
+  reference:
+    - title: Childcare Act
+      href: https://www.legislation.gov.uk/uksi/2017/1160/pdfs/uksiem_20171160_en.pdf
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/check-eligible-free-childcare-if-youre-working?step-by-step-nav=f517cd57-3c18-4bb9-aa8b-1b907e279bf9
+values:
+  2015-01-01: 4

policyengine_uk/parameters/gov/dwp/childcare_subsidies/free_childcare/income_thresholds.yaml

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+description: Income thresholds for tax-free childcare eligibility
+metadata:
+  period: year
+  label: Income thresholds for tax-free childcare eligibility
+  reference:
+    - title: Childcare Payments Act
+      href: https://www.legislation.gov.uk/ukdsi/2015/9780111127063
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/tax-free-childcare?step-by-step-nav=d78aeaf6-1747-4d72-9619-f16efb4dd89d
+
+brackets:
+  - threshold:
+      2015-01-01: 0
+    amount:
+      2015-01-01: 1_331
+  - threshold:
+      2015-01-01: 18
+    amount:
+      2015-01-01: 1_788
+  - threshold:
+      2015-01-01: 21
+    amount:
+      2015-01-01: 2_379

policyengine_uk/parameters/gov/dwp/childcare_subsidies/free_childcare/max_income_thresholds.yaml

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+description: max income threshold
+metadata:
+  unit: year
+  period: year
+  label: max income threshold
+  reference:
+    - title: Childcare Act
+      href: https://www.legislation.gov.uk/uksi/2017/1160/pdfs/uksiem_20171160_en.pdf
+    - title: Tax-Free Childcare Guidance
+      href: https://www.gov.uk/check-eligible-free-childcare-if-youre-working?step-by-step-nav=f517cd57-3c18-4bb9-aa8b-1b907e279bf9
+values:
+  2015-01-01: 100_000

policyengine_uk/tests/policy/baseline/gov/dwp/childcare_subsidies/free_childcare/15_hours_eligible.yaml

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+- name: Child too young - ineligible
+  period: 2025
+  input:
+    age: 0.5  # 6 months
+  output:
+    free_childcare_15_hours: false
+
+- name: Child exactly at minimum age - eligible
+  period: 2025
+  input:
+    age: 0.75  # 9 months
+  output:
+    free_childcare_15_hours: true
+
+- name: Child in middle of eligible range - eligible
+  period: 2025
+  input:
+    age: 1.5  # 18 months
+  output:
+    free_childcare_15_hours: true
+
+- name: Child at maximum age - eligible
+  period: 2025
+  input:
+    age: 2.0  # 24 months
+  output:
+    free_childcare_15_hours: true
+
+- name: eligible
+  period: 2025
+  input:
+    age: 2.1  # 25 months
+  output:
+    free_childcare_15_hours: true
+
+- name: eligible
+  period: 2025
+  input:
+    age: 3.1  # 25 months
+  output:
+    free_childcare_15_hours: false

policyengine_uk/tests/policy/baseline/gov/dwp/childcare_subsidies/free_childcare/30_hours_eligible.yaml

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+- name: Child too young - ineligible
+  period: 2025
+  input:
+    age: 2.99  # Just under 3 years
+  output:
+    free_childcare_30_hours: false
+
+- name: Child exactly at minimum age - eligible
+  period: 2025
+  input:
+    age: 3.0  # Exactly 3 years
+  output:
+    free_childcare_30_hours: true
+
+- name: Child in early eligible range - eligible
+  period: 2025
+  input:
+    age: 3.2  # 3 years and ~2.5 months
+  output:
+    free_childcare_30_hours: true
+
+- name: Child in middle of eligible range - eligible
+  period: 2025
+  input:
+    age: 3.5  # 3.5 years
+  output:
+    free_childcare_30_hours: true
+
+- name: Child in late eligible range - eligible
+  period: 2025
+  input:
+    age: 3.8  # 3 years and ~10 months
+  output:
+    free_childcare_30_hours: true
+
+- name: Child at maximum age - eligible
+  period: 2025
+  input:
+    age: 4.0  # Exactly 4 years
+  output:
+    free_childcare_30_hours: true
+
+- name: Child too old - ineligible
+  period: 2025
+  input:
+    age: 4.1  # Just over 4 years
+  output:
+    free_childcare_30_hours: false

policyengine_uk/tests/policy/baseline/gov/dwp/childcare_subsidies/free_childcare/income_eligible.yaml

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+- name: Under 18 meeting yearly threshold
+  period: 2025
+  input:
+    age: 17
+    total_income: 5400  # Above £1,331 * 4 = £5,324 yearly threshold
+    private_pension_income: 0
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+  output:
+    income_requirements: true
+
+- name: Just turning 18 with yearly threshold
+  period: 2025
+  input:
+    age: 18
+    total_income: 7200  # Above £1,788 * 4 = £7,152 yearly threshold
+    private_pension_income: 0
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+  output:
+    income_requirements: true
+
+- name: Age 20 meeting 18-20 yearly threshold
+  period: 2025
+  input:
+    age: 20
+    total_income: 22000 
+    private_pension_income: 10
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+  output:
+    income_requirements: true
+
+- name: Age 21+ meeting higher yearly threshold
+  period: 2025
+  input:
+    age: 25
+    total_income: 29600  # Above £2,379 * 4 = £9,516 yearly threshold
+    private_pension_income: 0
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+  output:
+    income_requirements: true
+
+- name: Below yearly threshold after investment deductions
+  period: 2025
+  input:
+    age: 30
+    total_income: 12000
+    private_pension_income: 2000
+    savings_interest_income: 1000
+    dividend_income: 500  # Leaving £8,500 yearly < £9,516 threshold
+    property_income: 0
+  output:
+    income_requirements: false
+
+- name: Exactly at 21+ yearly threshold after deductions
+  period: 2025
+  input:
+    age: 30
+    total_income: 12516
+    private_pension_income: 2000  # Leaving exactly £9,516 yearly
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+  output:
+    income_requirements: true
+
+- name: Under 18 below yearly threshold
+  period: 2025
+  input:
+    age: 16
+    total_income: 5000  # Below £5,324 yearly threshold
+    private_pension_income: 0
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+  output:
+    income_requirements: false
+
+- name: Age 18-20 with investment reducing below yearly threshold
+  period: 2025
+  input:
+    age: 19
+    total_income: 8000
+    private_pension_income: 0
+    savings_interest_income: 1000  # Leaving £7,000 < £7,152 yearly threshold
+    dividend_income: 0
+    property_income: 0
+  output:
+    income_requirements: false
+
+- name: All investment income
+  period: 2025
+  input:
+    age: 25
+    total_income: 15000
+    private_pension_income: 5000
+    savings_interest_income: 4000
+    dividend_income: 3000
+    property_income: 3000  # All income is investment = £0 eligible
+  output:
+    income_requirements: false
+
+- name: At maximum threshold
+  period: 2025
+  input:
+    age: 35
+    total_income: 1000000  # At assumed maximum threshold
+    private_pension_income: 0
+    savings_interest_income: 0
+    dividend_income: 0
+    property_income: 0
+  output:
+    income_requirements: false

policyengine_uk/tests/policy/baseline/gov/dwp/childcare_subsidies/free_childcare/program_eligible.yaml

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+- name: Family eligible for 15 hours - all conditions met
+  period: 2025
+  input:
+    free_childcare_15_hours: true
+    income_requirements: true
+    work_eligibility_childcare: true
+  output:
+    free_childcare_15_hours_eligibility: true
+
+- name: Family eligible for 30 hours - all conditions met
+  period: 2025
+  input:
+    free_childcare_30_hours: true
+    income_requirements: true
+    work_eligibility_childcare: true
+  output:
+    free_childcare_30_hours_eligibility: true
+
+- name: Family fails age test for 15 hours
+  period: 2025
+  input:
+    free_childcare_15_hours: false
+    income_requirements: true
+    work_eligibility_childcare: true
+  output:
+    free_childcare_15_hours_eligibility: false
+
+- name: Family fails age test for 30 hours
+  period: 2025
+  input:
+    free_childcare_30_hours: false
+    income_requirements: true
+    work_eligibility_childcare: true
+  output:
+    free_childcare_30_hours_eligibility: false
+
+- name: Family fails income test for 15 hours
+  period: 2025
+  input:
+    free_childcare_15_hours: true
+    income_requirements: false
+    work_eligibility_childcare: true
+  output:
+    free_childcare_15_hours_eligibility: false
+
+- name: Family fails income test for 30 hours
+  period: 2025
+  input:
+    free_childcare_30_hours: true
+    income_requirements: false
+    work_eligibility_childcare: true
+  output:
+    free_childcare_30_hours_eligibility: false
+
+- name: Family fails work test for 15 hours
+  period: 2025
+  input:
+    free_childcare_15_hours: true
+    income_requirements: true
+    work_eligibility_childcare: false
+  output:
+    free_childcare_15_hours_eligibility: false
+
+- name: Family fails work test for 30 hours
+  period: 2025
+  input:
+    free_childcare_30_hours: true
+    income_requirements: true
+    work_eligibility_childcare: false
+  output:
+    free_childcare_30_hours_eligibility: false
+
+- name: Family fails all tests for 15 hours
+  period: 2025
+  input:
+    free_childcare_15_hours: false
+    income_requirements: false
+    work_eligibility_childcare: false
+  output:
+    free_childcare_15_hours_eligibility: false
+
+- name: Family fails all tests for 30 hours
+  period: 2025
+  input:
+    free_childcare_30_hours: false
+    income_requirements: false
+    work_eligibility_childcare: false
+  output:
+    free_childcare_30_hours_eligibility: false