Add Tax-Free Childcare UK connection condition (#1597)

Author: MaxGhenis

changelog.d/1046.md

@@ -0,0 +1 @@
+Added the Tax-Free Childcare UK connection eligibility condition.

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

@@ -7,6 +7,15 @@
   output:
     tax_free_childcare_program_eligible: True
 
+- name: Non eligible - does not meet UK connection requirement
+  period: 2025
+  input:
+    working_tax_credit: 0
+    child_tax_credit: 0
+    universal_credit: 0
+    tax_free_childcare_meets_uk_connection: false
+  output:
+    tax_free_childcare_program_eligible: False
 
 - name: Non eligible - receives benefits
   period: 2025
@@ -35,4 +44,4 @@
     child_tax_credit: 1
     universal_credit: 1
   output:
-    tax_free_childcare_program_eligible: False
+    tax_free_childcare_program_eligible: False

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

@@ -0,0 +1,14 @@
+from policyengine_uk.model_api import *
+
+
+class tax_free_childcare_meets_uk_connection(Variable):
+    value_type = bool
+    entity = BenUnit
+    label = "meets the Tax-Free Childcare UK connection requirement"
+    documentation = (
+        "Whether the family satisfies the Tax-Free Childcare requirement to be "
+        "treated as being in the United Kingdom."
+    )
+    definition_period = YEAR
+    default_value = True
+    reference = "The Childcare Payments (Eligibility) Regulations 2015 regs. 6-8"

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

@@ -14,4 +14,8 @@ def formula(person, period, parameters):
             period,
             p.disqualifying_benefits,
         )
-        return countable_programs == 0
+        meets_uk_connection = person.benunit(
+            "tax_free_childcare_meets_uk_connection",
+            period,
+        )
+        return (countable_programs == 0) & meets_uk_connection