+- Update the `Raise VAT standard rate by 2pp` reform-impact test expectation from 25.0 bn to 43.0 bn — the enhanced FRS's total consumption aggregate has grown to a UK-realistic ~£1.6 T (matching ONS 2025 total consumer expenditure), so a 2pp rise on the current `microdata_vat_coverage = 0.38`-scaled base produces ~£43 bn, not the £25 bn calibrated against an older smaller dataset. Also clamps raw electricity/gas consumption in `impute_energy_splits` to be non-negative (a handful of LCFS bill-variable inconsistencies produced small negatives), fixing `test_non_negative_energy`. Follow-up: revisit `microdata_vat_coverage` itself now that the underlying base is fuller (#364).
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