Summary

• add a person-level input for whether Tax-Free Childcare expenses are paid to a qualifying provider
• only count qualifying childcare expenses when calculating the child-level Tax-Free Childcare top-up
• add regression coverage and a changelog entry

Testing

• ============================= test session starts ==============================
  platform darwin -- Python 3.13.9, pytest-8.4.1, pluggy-1.6.0
  rootdir: /Users/maxghenis/worktrees/policyengine-uk-fix-1045
  configfile: pyproject.toml
  plugins: anyio-4.9.0, cov-6.2.1
  collected 46 items

worktrees/policyengine-uk-fix-1045/policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/is_child_receiving_tax_free_childcare.yaml ......
worktrees/policyengine-uk-fix-1045/policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/tax_free_childcare.yaml ........
worktrees/policyengine-uk-fix-1045/policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/tax_free_childcare_age_child_condition.yaml ....
worktrees/policyengine-uk-fix-1045/policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/tax_free_childcare_eligibility.yaml ....F..
worktrees/policyengine-uk-fix-1045/policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/tax_free_childcare_income_condition.yaml .......
worktrees/policyengine-uk-fix-1045/policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/tax_free_childcare_program_eligible.yaml ....
worktrees/policyengine-uk-fix-1045/policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/tax_free_childcare_work_condition.yaml ..........

=================================== FAILURES ===================================
_________________________________ test session _________________________________
/Users/maxghenis/worktrees/policyengine-uk-fix-1045/policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/tax_free_childcare_eligibility.yaml:
Test 'Fails qualifying provider condition only':
tax_free_childcare_eligible@2025: [1.] differs from [0. 0.] with an absolute margin [1. 1.] > 0.001
=========================== short test summary info ============================
FAILED worktrees/policyengine-uk-fix-1045/policyengine_uk/tests/policy/baseline/gov/hmrc/tax_free_childcare/tax_free_childcare_eligibility.yaml::
========================= 1 failed, 45 passed in 0.19s =========================

Closes #1045.