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+# Scotben Modelled Taxes
+
+as of 13/11/2024
+
+* Income Tax (Scottish and reserved UK);
+* National Insurance - Employees, Self Employed and Employers (though this needs more thought on incidence);
+* Council Tax, plus some simple modelling of local income taxes and domestic rates from the Plaid study
+* Wealth Taxes, using WAS data;
+* VAT and excise duties using LCF data;
+* incidence of essentially any tax incident on wages.
+
+## Modelled benefits
+
+### Non Means-Tested
+
+* attendances allowance
+* child benefit
+* dla
+* carers benefits
+* pip
+* esa
+* jsa
+* pensions
+* bereavement
+* widows pension
+* maternity
+* smp 
+
+Note: the Scottish disability benefits:
+
+* Carer’s Allowance Supplement 
+* Carer Support Payment 
+* Adult Disability Payment 
+* Child Disability Payment 
+* Pension Age Disability Payment
+
+ are modelled as being equivalent to the rUK benefits, though a mechanism exists to make the disability tests more or less generous.
+
+### Means-Tested
+
+* Universal Credit
+
+#### Legacy Benefits
+    
+* savings credit/pension credit
+* working tax credit
+* child tax credit
+* Housing Benefit
+* council tax reductions (modeled quite crudely)
+
+## Others
+
+* Minimum Wages
+* Scottish Civil Legal Aid
+
+## Hypothetical Benefits
+
+* Basic Incomes
+
+## Not currently modelled
+
+* Any form of Student Support;
+* Student loans and repayments (working on repayments ATM)
+* Food banks or similar;
+* Foster Care payments
+* Scottish Best Start payments
+* Child Winter Heating Payment
+* Winter Heating Payment
+* Funeral Support Payment
+* Job Start Payment
+* any ocal authority-specific payments
+* Young Carer Grant
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