[
  {
    "name": "1,000 car miles in 2025-26 paid at 45p: all approved, nothing taxable",
    "args": [
      "car-van",
      0,
      1000,
      0,
      {
        "minor": 45000,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expect": {
      "approved": {
        "minor": 45000,
        "currency": "GBP"
      },
      "paid": {
        "minor": 45000,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 0,
        "currency": "GBP"
      },
      "milesAtFirstRate": 1000,
      "milesAtSecondRate": 0,
      "firstRatePence": 45,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "a claim that crosses 10,000 miles splits: 500 at 45p and 500 at 25p, so a flat 45p leaves 100.00 taxable",
    "args": [
      "car-van",
      9500,
      1000,
      0,
      {
        "minor": 45000,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expect": {
      "approved": {
        "minor": 35000,
        "currency": "GBP"
      },
      "paid": {
        "minor": 45000,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 10000,
        "currency": "GBP"
      },
      "relief": {
        "minor": 0,
        "currency": "GBP"
      },
      "milesAtFirstRate": 500,
      "milesAtSecondRate": 500,
      "firstRatePence": 45,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "every mile past 10,000 is at 25p; nothing paid gives relief on all of it",
    "args": [
      "car-van",
      12000,
      200,
      0,
      {
        "minor": 0,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-12-01"
    ],
    "expect": {
      "approved": {
        "minor": 5000,
        "currency": "GBP"
      },
      "paid": {
        "minor": 0,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 5000,
        "currency": "GBP"
      },
      "milesAtFirstRate": 0,
      "milesAtSecondRate": 200,
      "firstRatePence": 45,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "a claim ending exactly on the 10,000th mile is all at the first rate",
    "args": [
      "car-van",
      9000,
      1000,
      0,
      {
        "minor": 40000,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expect": {
      "approved": {
        "minor": 45000,
        "currency": "GBP"
      },
      "paid": {
        "minor": 40000,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 5000,
        "currency": "GBP"
      },
      "milesAtFirstRate": 1000,
      "milesAtSecondRate": 0,
      "firstRatePence": 45,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "55p from 6 April 2026: an employer still paying 45p leaves 10p a mile of relief",
    "args": [
      "car-van",
      0,
      100,
      0,
      {
        "minor": 4500,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2026-04-06"
    ],
    "expect": {
      "approved": {
        "minor": 5500,
        "currency": "GBP"
      },
      "paid": {
        "minor": 4500,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 1000,
        "currency": "GBP"
      },
      "milesAtFirstRate": 100,
      "milesAtSecondRate": 0,
      "firstRatePence": 55,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "5 April 2026 is still the 2025-26 tax year at 45p",
    "args": [
      "car-van",
      0,
      100,
      0,
      {
        "minor": 4500,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2026-04-05"
    ],
    "expect": {
      "approved": {
        "minor": 4500,
        "currency": "GBP"
      },
      "paid": {
        "minor": 4500,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 0,
        "currency": "GBP"
      },
      "milesAtFirstRate": 100,
      "milesAtSecondRate": 0,
      "firstRatePence": 45,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "40p in the last day of 2010-11",
    "args": [
      "car-van",
      0,
      100,
      0,
      {
        "minor": 4000,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2011-04-05"
    ],
    "expect": {
      "approved": {
        "minor": 4000,
        "currency": "GBP"
      },
      "paid": {
        "minor": 4000,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 0,
        "currency": "GBP"
      },
      "milesAtFirstRate": 100,
      "milesAtSecondRate": 0,
      "firstRatePence": 40,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "45p from 6 April 2011",
    "args": [
      "car-van",
      0,
      100,
      0,
      {
        "minor": 4000,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2011-04-06"
    ],
    "expect": {
      "approved": {
        "minor": 4500,
        "currency": "GBP"
      },
      "paid": {
        "minor": 4000,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 500,
        "currency": "GBP"
      },
      "milesAtFirstRate": 100,
      "milesAtSecondRate": 0,
      "firstRatePence": 45,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "the first day of the scheme, 6 April 2002, is 40p",
    "args": [
      "car-van",
      0,
      10,
      0,
      {
        "minor": 400,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2002-04-06"
    ],
    "expect": {
      "approved": {
        "minor": 400,
        "currency": "GBP"
      },
      "paid": {
        "minor": 400,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 0,
        "currency": "GBP"
      },
      "milesAtFirstRate": 10,
      "milesAtSecondRate": 0,
      "firstRatePence": 40,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "a motorcycle is 24p a mile with no threshold",
    "args": [
      "motorcycle",
      20000,
      100,
      0,
      {
        "minor": 2400,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expect": {
      "approved": {
        "minor": 2400,
        "currency": "GBP"
      },
      "paid": {
        "minor": 2400,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 0,
        "currency": "GBP"
      },
      "milesAtFirstRate": 100,
      "milesAtSecondRate": 0,
      "firstRatePence": 24,
      "secondRatePence": 24,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "a bicycle at 20p, paid 30p a mile: 10p a mile is taxable",
    "args": [
      "bicycle",
      0,
      50,
      0,
      {
        "minor": 1500,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expect": {
      "approved": {
        "minor": 1000,
        "currency": "GBP"
      },
      "paid": {
        "minor": 1500,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 500,
        "currency": "GBP"
      },
      "relief": {
        "minor": 0,
        "currency": "GBP"
      },
      "milesAtFirstRate": 50,
      "milesAtSecondRate": 0,
      "firstRatePence": 20,
      "secondRatePence": 20,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "two passengers for 75 miles are 150 passenger miles at 5p; 1.00 paid leaves 2.50 taxable",
    "args": [
      "car-van",
      0,
      75,
      150,
      {
        "minor": 3375,
        "currency": "GBP"
      },
      {
        "minor": 1000,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expect": {
      "approved": {
        "minor": 3375,
        "currency": "GBP"
      },
      "paid": {
        "minor": 3375,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 0,
        "currency": "GBP"
      },
      "milesAtFirstRate": 75,
      "milesAtSecondRate": 0,
      "firstRatePence": 45,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 750,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 250,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "passenger payments below 5p give no relief",
    "args": [
      "car-van",
      0,
      75,
      150,
      {
        "minor": 3375,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expect": {
      "approved": {
        "minor": 3375,
        "currency": "GBP"
      },
      "paid": {
        "minor": 3375,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 0,
        "currency": "GBP"
      },
      "milesAtFirstRate": 75,
      "milesAtSecondRate": 0,
      "firstRatePence": 45,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 750,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "no miles is nothing approved",
    "args": [
      "car-van",
      0,
      0,
      0,
      {
        "minor": 0,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expect": {
      "approved": {
        "minor": 0,
        "currency": "GBP"
      },
      "paid": {
        "minor": 0,
        "currency": "GBP"
      },
      "taxableExcess": {
        "minor": 0,
        "currency": "GBP"
      },
      "relief": {
        "minor": 0,
        "currency": "GBP"
      },
      "milesAtFirstRate": 0,
      "milesAtSecondRate": 0,
      "firstRatePence": 45,
      "secondRatePence": 25,
      "passengerApproved": {
        "minor": 0,
        "currency": "GBP"
      },
      "passengerTaxableExcess": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "passenger payments on a motorcycle are refused",
    "args": [
      "motorcycle",
      0,
      10,
      10,
      {
        "minor": 240,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expectError": "passenger payments apply only to cars and vans"
  },
  {
    "name": "no approved mileage rate before 6 April 2002",
    "args": [
      "car-van",
      0,
      10,
      0,
      {
        "minor": 0,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2002-04-05"
    ],
    "expectError": "no approved mileage rate for car-van on 2002-04-05"
  },
  {
    "name": "negative miles are refused",
    "args": [
      "car-van",
      0,
      -5,
      0,
      {
        "minor": 0,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expectError": "miles must be a whole number of miles, not negative"
  },
  {
    "name": "fractional miles are refused",
    "args": [
      "car-van",
      0,
      10.5,
      0,
      {
        "minor": 0,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expectError": "miles must be a whole number of miles, not negative"
  },
  {
    "name": "a payment in another currency is refused",
    "args": [
      "car-van",
      0,
      10,
      0,
      {
        "minor": 450,
        "currency": "EUR"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expectError": "paid must be in GBP"
  },
  {
    "name": "an unknown vehicle is refused",
    "args": [
      "lorry",
      0,
      10,
      0,
      {
        "minor": 0,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "2025-06-01"
    ],
    "expectError": "unknown vehicle \"lorry\""
  },
  {
    "name": "a malformed date is refused",
    "args": [
      "car-van",
      0,
      10,
      0,
      {
        "minor": 0,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "6/4/2025"
    ],
    "expectError": "onDate must be an ISO date"
  },
  {"name": "a onDate with a trailing newline is refused", "args": ["car-van", 0, 10, 0, {"minor": 0, "currency": "GBP"}, {"minor": 0, "currency": "GBP"}, "2026-09-16\n"], "expectError": "onDate must be an ISO date (YYYY-MM-DD), received \"2026-09-16\n\""},
  {"name": "a onDate in Arabic-Indic digits is refused", "args": ["car-van", 0, 10, 0, {"minor": 0, "currency": "GBP"}, {"minor": 0, "currency": "GBP"}, "٢٠٢٦-٠٩-١٦"], "expectError": "onDate must be an ISO date (YYYY-MM-DD), received \"٢٠٢٦-٠٩-١٦\""}
]