Add regional childcare programmes planning doc (#1008)

[vahid-ahmadi]

Summary

• Regional childcare programs #1008 flagged that PolicyEngine UK's childcare coverage is England-only (plus the recently-added Scottish Universal Funded ELC from Add Scottish funded early learning and childcare (#1008) #1643). The Audit: UK childcare programme coverage — devolved gaps and structural cleanups #1644 audit enumerated the remaining gaps in Scotland, Wales and Northern Ireland.
• Persist the plan in-repo at docs/book/programs/gov/dfe/regional-childcare-plan.md, covering:
  • current state by jurisdiction — UK-wide (TFC, UC childcare, WTC childcare) + England complete, Scotland partial after Add Scottish funded early learning and childcare (#1008) #1643, Wales/NI empty;
  • three remaining Scottish strands — eligible-2yo, SAAS grants, Scottish EMA equivalent;
  • four Welsh programmes — Childcare Offer (under the Childcare Funding (Wales) Act 2019), Flying Start, Student Finance Wales Childcare Grant, Welsh EMA;
  • four NI programmes — Pre-school Education Programme, Sure Start, Student Finance NI Childcare Grant, NI EMA;
  • per-programme implementation pattern (parameter tree + variable + _eligible companion + programs.yaml row);
  • two structural cleanups from Audit: UK childcare programme coverage — devolved gaps and structural cleanups #1644 that become pressing once regional programmes land — regionalising weeks_per_year / childcare_funding_rate, and an aggregating "total subsidised hours" variable;
  • data sources for each region's calibration targets;
  • open questions on splitting vs unifying Scottish ELC variables, Welsh LSOA cross-walks for Flying Start, and EMA modelling.
• Cross-links to Audit: UK childcare programme coverage — devolved gaps and structural cleanups #1644 and Add Scottish funded early learning and childcare (#1008) #1643 so the three pages function as a coherent reference.
• Pure planning; no code or parameter changes.

Test plan

• Markdown lints cleanly (cross-refs, link references).
• Docs build job picks up the new page under programs/gov/dfe/.

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