Update married couples allowance

As part of uprating 2025:

Married couple's allowance will be increased:

Minimum from £4,270 to £4,360

Maximum from £11,080 to £11,270

https://trello.com/c/A5ykVq04/323-7-april-uprating-calculate-your-married-couples-allowance

Author: Harriethw

README.md

@@ -33,7 +33,7 @@ If you are using GOV.UK Docker, remember to combine it with the commands that fo
 ### Running the test suite
 
 ```
-bundle exec rake
+11,270
 ```
 
 ### Troubleshooting

config/smart_answers/rates/married_couples_allowance.yml

@@ -3,12 +3,12 @@
 # and usually 1. The last item in the file should have an end
 # date of 2999-01-01
 ---
-- start_date: 2023-04-06
-  end_date: 2024-04-05
-  maximum_married_couple_allowance: 10375
-  minimum_married_couple_allowance: 4010
-
 - start_date: 2024-04-06
-  end_date: 2999-01-01
+  end_date: 2025-04-05
   maximum_married_couple_allowance: 11080
   minimum_married_couple_allowance: 4270
+
+- start_date: 2025-04-06
+  end_date: 2999-01-01
+  maximum_married_couple_allowance: 11270
+  minimum_married_couple_allowance: 4360

test/unit/calculators/married_couple_allowance_calculator_test.rb

@@ -108,25 +108,25 @@ def default_calculator
       assert_equal SmartAnswer::Money.new("28250"), result
     end
 
-    test "rate values for 2023/24" do
-      travel_to("2023-06-01") do
+    test "rate values for 2024/25" do
+      travel_to("2024-06-01") do
         calculator = MarriedCouplesAllowanceCalculator.new
 
         assert_equal 12_570, calculator.personal_allowance
-        assert_equal 34_600.0, calculator.income_limit_for_personal_allowances
-        assert_equal 10_375, calculator.maximum_mca
-        assert_equal 4010, calculator.minimum_mca
+        assert_equal 37_700.0, calculator.income_limit_for_personal_allowances
+        assert_equal 11_080, calculator.maximum_mca
+        assert_equal 4270, calculator.minimum_mca
       end
     end
 
-    test "rate values for 2024/25" do
-      travel_to("2024-06-01") do
+    test "rate values for 2025/26" do
+      travel_to("2025-06-01") do
         calculator = MarriedCouplesAllowanceCalculator.new
 
         assert_equal 12_570, calculator.personal_allowance
         assert_equal 37_700.0, calculator.income_limit_for_personal_allowances
-        assert_equal 11_080, calculator.maximum_mca
-        assert_equal 4270, calculator.minimum_mca
+        assert_equal 11_270, calculator.maximum_mca
+        assert_equal 4360, calculator.minimum_mca
       end
     end
   end