.rl-prop19-container{--rl-font:-apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;--rl-color-text:#1a1a2e;--rl-color-text-muted:#555;--rl-color-bg:#fff;--rl-color-bg-alt:#f7f8fa;--rl-color-border:#d0d5dd;--rl-color-primary:#1b4965;--rl-color-primary-hover:#143a52;--rl-color-primary-text:#fff;--rl-color-accent:#5fa8d3;--rl-color-green:#1a7a3a;--rl-color-green-bg:#e8f5ec;--rl-color-red:#b91c1c;--rl-color-red-bg:#fef2f2;--rl-color-amber:#92400e;--rl-color-amber-bg:#fffbeb;--rl-color-blue:#1e40af;--rl-color-blue-bg:#eff6ff;--rl-color-focus:#2563eb;--rl-radius:6px;--rl-shadow:0 1px 3px rgba(0, 0, 0, 0.08);--rl-max-width:760px;font-family:var(--rl-font);color:var(--rl-color-text);background:var(--rl-color-bg);line-height:1.6;font-size:16px;max-width:var(--rl-max-width);margin:0 auto;padding:0 16px;box-sizing:border-box}.rl-prop19-container *,.rl-prop19-container *::before,.rl-prop19-container *::after{box-sizing:border-box}.rl-prop19-header{text-align:center;padding:32px 0 24px;border-bottom:2px solid var(--rl-color-primary);margin-bottom:24px}.rl-prop19-firm-name{font-size:14px;font-weight:600;text-transform:uppercase;letter-spacing:.08em;color:var(--rl-color-primary);margin:0 0 8px}.rl-prop19-title{font-size:26px;font-weight:700;color:var(--rl-color-text);margin:0 0 6px;line-height:1.2}.rl-prop19-subtitle{font-size:15px;color:var(--rl-color-text-muted);margin:0 0 8px}.rl-prop19-review-date{font-size:13px;color:var(--rl-color-text-muted);margin:0}.rl-prop19-disclaimer{background:var(--rl-color-bg-alt);border:1px solid var(--rl-color-border);border-left:4px solid var(--rl-color-primary);border-radius:var(--rl-radius);padding:14px 18px;margin-bottom:24px;font-size:14px;color:var(--rl-color-text-muted)}.rl-prop19-disclaimer p{margin:0}.rl-prop19-disclaimer--full{margin-top:32px}.rl-prop19-disclaimer--full ul{margin:8px 0 0;padding-left:20px}.rl-prop19-disclaimer--full li{margin-bottom:6px}.rl-prop19-progress{margin-bottom:28px}.rl-prop19-steps{display:flex;list-style:none;padding:0;margin:0;gap:4px;overflow-x:auto}.rl-prop19-step{display:flex;align-items:center;gap:6px;padding:8px 12px;font-size:13px;font-weight:500;color:var(--rl-color-text-muted);border-radius:var(--rl-radius);white-space:nowrap;flex-shrink:0}.rl-prop19-step-number{display:inline-flex;align-items:center;justify-content:center;width:24px;height:24px;border-radius:50%;background:var(--rl-color-border);color:var(--rl-color-text-muted);font-size:12px;font-weight:600}.rl-prop19-step--active{color:var(--rl-color-primary);background:var(--rl-color-blue-bg)}.rl-prop19-step--active .rl-prop19-step-number{background:var(--rl-color-primary);color:var(--rl-color-primary-text)}.rl-prop19-step--completed{color:var(--rl-color-green)}.rl-prop19-step--completed .rl-prop19-step-number{background:var(--rl-color-green);color:#fff}.rl-prop19-live-region{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}.rl-prop19-step-title{font-size:22px;font-weight:600;margin:0 0 20px;color:var(--rl-color-text)}.rl-prop19-field-group{margin-bottom:22px}.rl-prop19-field-group fieldset{border:none;padding:0;margin:0}.rl-prop19-label,.rl-prop19-field-group legend{display:block;font-size:15px;font-weight:600;color:var(--rl-color-text);margin-bottom:8px}.rl-prop19-input,.rl-prop19-select{display:block;width:100%;max-width:400px;padding:10px 12px;font-size:16px;font-family:var(--rl-font);color:var(--rl-color-text);background:var(--rl-color-bg);border:1px solid var(--rl-color-border);border-radius:var(--rl-radius);transition:border-color 0.15s}.rl-prop19-input:focus,.rl-prop19-select:focus{outline:2px solid var(--rl-color-focus);outline-offset:2px;border-color:var(--rl-color-focus)}.rl-prop19-input[aria-invalid="true"],.rl-prop19-select[aria-invalid="true"]{border-color:var(--rl-color-red)}.rl-prop19-input--currency{max-width:260px}.rl-prop19-help{font-size:13px;color:var(--rl-color-text-muted);margin:6px 0 0;line-height:1.5}.rl-prop19-error{font-size:13px;color:var(--rl-color-red);margin:6px 0 0;font-weight:500}.rl-prop19-radio-group{display:flex;flex-direction:column;gap:8px}.rl-prop19-radio{display:flex;align-items:flex-start;gap:10px;padding:10px 14px;border:1px solid var(--rl-color-border);border-radius:var(--rl-radius);cursor:pointer;transition:background 0.15s,border-color 0.15s;font-size:15px;line-height:1.4}.rl-prop19-radio:hover{background:var(--rl-color-bg-alt)}.rl-prop19-radio input[type="radio"]{margin:3px 0 0;flex-shrink:0;width:18px;height:18px;accent-color:var(--rl-color-primary)}.rl-prop19-radio input[type="radio"]:focus{outline:2px solid var(--rl-color-focus);outline-offset:2px}.rl-prop19-radio-text{flex:1}.rl-prop19-conditional{margin-left:16px;padding-left:16px;border-left:3px solid var(--rl-color-accent)}.rl-prop19-nav{display:flex;gap:12px;margin-top:28px;flex-wrap:wrap}.rl-prop19-btn{display:inline-flex;align-items:center;justify-content:center;padding:12px 24px;font-size:15px;font-weight:600;font-family:var(--rl-font);border:none;border-radius:var(--rl-radius);cursor:pointer;text-decoration:none;transition:background 0.15s,box-shadow 0.15s;white-space:nowrap}.rl-prop19-btn:focus{outline:2px solid var(--rl-color-focus);outline-offset:2px}.rl-prop19-btn--primary{background:var(--rl-color-primary);color:var(--rl-color-primary-text)}.rl-prop19-btn--primary:hover{background:var(--rl-color-primary-hover)}.rl-prop19-btn--secondary{background:var(--rl-color-bg-alt);color:var(--rl-color-text);border:1px solid var(--rl-color-border)}.rl-prop19-btn--secondary:hover{background:var(--rl-color-border)}.rl-prop19-btn--print{background:var(--rl-color-bg-alt);color:var(--rl-color-text);border:1px solid var(--rl-color-border)}.rl-prop19-alert{padding:14px 18px;border-radius:var(--rl-radius);margin-bottom:20px;font-size:14px;line-height:1.5}.rl-prop19-alert p{margin:0}.rl-prop19-alert--urgency{background:var(--rl-color-red-bg);border:1px solid var(--rl-color-red);color:var(--rl-color-red)}.rl-prop19-alert--info{background:var(--rl-color-blue-bg);border:1px solid var(--rl-color-blue);color:var(--rl-color-blue)}.rl-prop19-alert--warning{background:var(--rl-color-amber-bg);border:1px solid var(--rl-color-amber);color:var(--rl-color-amber)}.rl-prop19-result{outline:none}.rl-prop19-result-headline{text-align:center;padding:28px 20px;background:var(--rl-color-bg-alt);border:1px solid var(--rl-color-border);border-radius:var(--rl-radius);margin-bottom:28px}.rl-prop19-result-headline-text{font-size:22px;font-weight:700;margin:0 0 10px;color:var(--rl-color-primary)}.rl-prop19-result-headline-detail{font-size:15px;color:var(--rl-color-text-muted);margin:0;max-width:600px;margin-left:auto;margin-right:auto}.rl-prop19-calc-panel,.rl-prop19-eligibility-panel,.rl-prop19-action-panel{background:var(--rl-color-bg);border:1px solid var(--rl-color-border);border-radius:var(--rl-radius);padding:24px;margin-bottom:24px;box-shadow:var(--rl-shadow)}.rl-prop19-panel-title{font-size:18px;font-weight:600;margin:0 0 16px;color:var(--rl-color-text)}.rl-prop19-calc-table{width:100%;border-collapse:collapse;margin-bottom:16px;font-size:14px}.rl-prop19-calc-table td{padding:8px 0;border-bottom:1px solid var(--rl-color-bg-alt);vertical-align:top}.rl-prop19-calc-table td:last-child{text-align:right;font-weight:600;white-space:nowrap;padding-left:16px}.rl-prop19-calc-highlight td{background:var(--rl-color-blue-bg);padding-left:8px;padding-right:8px;font-weight:600}.rl-prop19-calc-result td{background:var(--rl-color-green-bg);padding-left:8px;padding-right:8px;font-weight:700;font-size:15px;border-bottom:2px solid var(--rl-color-green)}.rl-prop19-formula{background:var(--rl-color-bg-alt);border:1px solid var(--rl-color-border);border-radius:var(--rl-radius);padding:14px 18px;margin:16px 0;font-size:14px}.rl-prop19-formula p{margin:4px 0}.rl-prop19-tax-increase{margin-top:20px;padding-top:20px;border-top:1px solid var(--rl-color-border)}.rl-prop19-tax-increase h4{font-size:16px;font-weight:600;margin:0 0 10px}.rl-prop19-full-reassessment{margin-top:20px;padding:18px;background:var(--rl-color-red-bg);border:1px solid var(--rl-color-red);border-radius:var(--rl-radius)}.rl-prop19-full-reassessment h4{font-size:16px;font-weight:600;margin:0 0 10px;color:var(--rl-color-red)}.rl-prop19-assumptions{margin-top:16px;padding-top:16px;border-top:1px solid var(--rl-color-border)}.rl-prop19-assumptions h4{font-size:15px;font-weight:600;margin:0 0 8px}.rl-prop19-assumptions ul{padding-left:20px;margin:0;font-size:13px;color:var(--rl-color-text-muted)}.rl-prop19-assumptions li{margin-bottom:4px}.rl-prop19-eligibility-item{padding:14px 0;border-bottom:1px solid var(--rl-color-bg-alt)}.rl-prop19-eligibility-item:last-child{border-bottom:none}.rl-prop19-eligibility-header{display:flex;justify-content:space-between;align-items:center;gap:12px;flex-wrap:wrap}.rl-prop19-eligibility-label{font-weight:600;font-size:15px}.rl-prop19-status{display:inline-block;padding:3px 10px;border-radius:12px;font-size:12px;font-weight:600;white-space:nowrap}.rl-prop19-status--satisfied{background:var(--rl-color-green-bg);color:var(--rl-color-green)}.rl-prop19-status--not-satisfied{background:var(--rl-color-red-bg);color:var(--rl-color-red)}.rl-prop19-status--uncertain{background:var(--rl-color-amber-bg);color:var(--rl-color-amber)}.rl-prop19-status--review{background:var(--rl-color-blue-bg);color:var(--rl-color-blue)}.rl-prop19-eligibility-reasons,.rl-prop19-eligibility-unresolved{list-style:none;padding:0;margin:8px 0 0;font-size:14px}.rl-prop19-eligibility-reasons li,.rl-prop19-eligibility-unresolved li{padding:4px 0;color:var(--rl-color-text-muted)}.rl-prop19-unresolved{font-style:italic}.rl-prop19-doc-list{padding-left:20px;margin:0 0 20px;font-size:14px}.rl-prop19-doc-list li{margin-bottom:6px}.rl-prop19-cta{background:var(--rl-color-bg-alt);border:1px solid var(--rl-color-border);border-radius:var(--rl-radius);padding:20px;text-align:center}.rl-prop19-cta-text{font-size:15px;color:var(--rl-color-text);margin:0 0 16px;max-width:540px;margin-left:auto;margin-right:auto}.rl-prop19-cta-buttons{display:flex;gap:12px;justify-content:center;flex-wrap:wrap}.rl-prop19-content{margin-top:48px;padding-top:32px;border-top:2px solid var(--rl-color-primary)}.rl-prop19-content h2{font-size:22px;font-weight:700;margin:32px 0 12px;color:var(--rl-color-text)}.rl-prop19-content h2:first-child{margin-top:0}.rl-prop19-content h3{font-size:18px;font-weight:600;margin:24px 0 10px;color:var(--rl-color-text)}.rl-prop19-content p{margin:0 0 14px;font-size:15px;line-height:1.7}.rl-prop19-content ul{padding-left:20px;margin:0 0 14px}.rl-prop19-content li{margin-bottom:6px;font-size:15px;line-height:1.6}.rl-prop19-content .rl-prop19-example{background:var(--rl-color-bg-alt);border:1px solid var(--rl-color-border);border-radius:var(--rl-radius);padding:18px;margin:16px 0}.rl-prop19-content .rl-prop19-example h4{font-size:16px;font-weight:600;margin:0 0 10px}.rl-prop19-content .rl-prop19-example p{margin:4px 0;font-size:14px}.rl-prop19-faq{margin-top:32px}.rl-prop19-faq h2{margin-bottom:16px}.rl-prop19-faq details{border:1px solid var(--rl-color-border);border-radius:var(--rl-radius);margin-bottom:8px;overflow:hidden}.rl-prop19-faq summary{padding:14px 18px;font-size:15px;font-weight:600;cursor:pointer;background:var(--rl-color-bg-alt);list-style:none}.rl-prop19-faq summary::-webkit-details-marker{display:none}.rl-prop19-faq summary::before{content:"+";display:inline-block;width:20px;font-weight:700;color:var(--rl-color-primary)}.rl-prop19-faq details[open] summary::before{content:"\2212"}.rl-prop19-faq summary:focus{outline:2px solid var(--rl-color-focus);outline-offset:-2px}.rl-prop19-faq .rl-prop19-faq-answer{padding:14px 18px;font-size:14px;line-height:1.6}.rl-prop19-faq .rl-prop19-faq-answer p{margin:0 0 10px;font-size:14px}.rl-prop19-faq .rl-prop19-faq-answer p:last-child{margin-bottom:0}@media print{.rl-prop19-no-print{display:none!important}.rl-prop19-container{max-width:100%;padding:0;font-size:12px}.rl-prop19-progress{display:none}.rl-prop19-header{padding:12px 0}.rl-prop19-result-headline{break-inside:avoid}.rl-prop19-calc-panel,.rl-prop19-eligibility-panel,.rl-prop19-action-panel{break-inside:avoid;box-shadow:none;border:1px solid #999}.rl-prop19-btn{display:none}.rl-prop19-cta-buttons{display:none}.rl-prop19-cta-text{font-size:13px}.rl-prop19-content{page-break-before:always}.rl-prop19-print-only{display:block}}.rl-prop19-print-only{display:none}@media (max-width:600px){.rl-prop19-container{padding:0 12px;font-size:15px}.rl-prop19-title{font-size:22px}.rl-prop19-step-title{font-size:20px}.rl-prop19-step-label{display:none}.rl-prop19-step{padding:8px 8px}.rl-prop19-calc-panel,.rl-prop19-eligibility-panel,.rl-prop19-action-panel{padding:16px}.rl-prop19-eligibility-header{flex-direction:column;align-items:flex-start;gap:6px}.rl-prop19-nav{flex-direction:column}.rl-prop19-btn{width:100%}.rl-prop19-cta-buttons{flex-direction:column}.rl-prop19-calc-table{font-size:13px}.rl-prop19-result-headline-text{font-size:19px}.rl-prop19-input,.rl-prop19-select{max-width:100%}}.rl-prop19-container :focus-visible{outline:2px solid var(--rl-color-focus);outline-offset:2px}.rl-prop19-appeal-deadline{background:var(--rl-color-amber-bg);border:1px solid var(--rl-color-amber);border-radius:var(--rl-radius);padding:20px;margin-bottom:20px}.rl-prop19-appeal-deadline .rl-prop19-panel-title{color:var(--rl-color-amber)}.rl-prop19-deadline-date{font-size:16px;margin:12px 0}.rl-prop19-appeal-disclaimers{margin-top:14px;padding-top:14px;border-top:1px solid var(--rl-color-amber)}.rl-prop19-appeal-disclaimers ul{padding-left:20px;margin:0;font-size:12px;color:var(--rl-color-text-muted)}.rl-prop19-appeal-disclaimers li{margin-bottom:4px}.rl-prop19-calc-panel,.rl-prop19-formula{overflow-x:auto}