diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/education_property_tax_credit/mb_education_property_tax_credit_amount.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/education_property_tax_credit/mb_education_property_tax_credit_amount.yaml
index f9f49b3aa..f7b91dc98 100644
--- a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/education_property_tax_credit/mb_education_property_tax_credit_amount.yaml
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/education_property_tax_credit/mb_education_property_tax_credit_amount.yaml
@@ -1,23 +1,35 @@
 - name: Education property tax credit with eligible age amount
   period: 2022
   input:
-    province_code: MB
-    education_property_tax_received: 2_000
-    net_school_tax: 3_000
-    age: 70
-    adjusted_family_net_income: 100_000
-    days_owning_education_property: 1_825
+    people:
+      head:
+        age: 70
+      spouse:
+        age: 72
+    household:
+      members: [head, spouse]
+      province_code: MB
+      education_property_tax_received: 2_000
+      net_school_tax: 3_000
+      adjusted_family_net_income: 100_000
+      days_owning_education_property: 1_825
   output:
     mb_education_property_tax_credit_amount: 187.5
 
 - name: Education property tax credit with ineligible age amount
   period: 2022
   input:
-    province_code: MB
-    education_property_tax_received: 2_000
-    net_school_tax: 3_000
-    age: 60
-    adjusted_family_net_income: 100_000
-    days_owning_education_property: 365
+    people:
+      head:
+        age: 60
+      spouse: 
+        age: 62
+    household:
+      members: [head, spouse]
+      province_code: MB
+      education_property_tax_received: 2_000
+      net_school_tax: 3_000
+      adjusted_family_net_income: 100_000
+      days_owning_education_property: 1_825
   output:
     mb_education_property_tax_credit_amount: 187.5
diff --git a/policyengine_canada/variables/household/expenses/housing/number_of_days_owning_education_property.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/days_owning_education_property.py
similarity index 90%
rename from policyengine_canada/variables/household/expenses/housing/number_of_days_owning_education_property.py
rename to policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/days_owning_education_property.py
index d1c3aa672..a94b5f74c 100644
--- a/policyengine_canada/variables/household/expenses/housing/number_of_days_owning_education_property.py
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/days_owning_education_property.py
@@ -3,7 +3,7 @@
 
 class days_owning_education_property(Variable):
     value_type = float
-    entity = Person
+    entity = Household
     label = "Number of days at addresses of education property owned"
     unit = CAD
     definition_period = YEAR
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/education_property_tax_credit_amount.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/education_property_tax_credit_amount.py
index 2ba913b5d..88b68acdb 100644
--- a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/education_property_tax_credit_amount.py
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/education_property_tax_credit_amount.py
@@ -3,30 +3,32 @@
 
 class mb_education_property_tax_credit_amount(Variable):
     value_type = float
-    entity = Person
+    entity = Household
     label = "Manitoba education property tax credit"
     unit = CAD
     definition_period = YEAR
     defined_for = ProvinceCode.MB
 
-    def formula(person, period, parameters):
+    def formula(household, period, parameters):
         p = parameters(
             period
         ).gov.provinces.mb.tax.income.credits.education_property_tax_credit
 
-        property_tax = p.applicable_percentage * (
-            person("education_property_tax_received", period)
-            + person("net_school_tax", period)
-        )
+        person = household.members
 
         age = person("age", period)
         age_eligible = age >= p.age_amount
-        age_ineligible = age < p.age_amount
+        age_ineligible = ~age_eligible
+
+        property_tax = p.applicable_percentage * (
+            household("education_property_tax_received", period)
+            + household("net_school_tax", period)
+        )
 
         # household net income
-        net_income = person("adjusted_family_net_income", period)
+        net_income = household("adjusted_family_net_income", period)
 
-        eligible_age_credit = age_eligible * (
+        eligible_age_credit = max_(1,age_eligible) * (
             p.basic_credit_age_eligible
             - p.family_income_applicable_rate * net_income
         )
@@ -34,21 +36,22 @@ def formula(person, period, parameters):
             eligible_age_credit, p.basic_credit_age_ineligible
         )
 
-        ineligible_age_credit = age_ineligible * p.basic_credit_age_ineligible
+        ineligible_age_credit = max_(1,age_ineligible) * p.basic_credit_age_ineligible
 
         time_at_education_property = (
-            person("days_owning_education_property", period) / p.time_amount
+            household("days_owning_education_property", period) / p.time_amount
         )
 
+   
         education_property_tax_credit_amount = max_(
             0,
             (
                 min_(
-                    ineligible_age_credit * time_at_education_property,
+                    eligible_age_credit_max * time_at_education_property,
                     property_tax,
                 )
             )
-            - person("education_property_tax_received", period),
+            - household("education_property_tax_received", period),
         )
 
-        return education_property_tax_credit_amount
+        return household.sum(education_property_tax_credit_amount)
diff --git a/policyengine_canada/variables/household/expenses/tax/education_property_tax_credit_ received.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/education_property_tax_received.py
similarity index 90%
rename from policyengine_canada/variables/household/expenses/tax/education_property_tax_credit_ received.py
rename to policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/education_property_tax_received.py
index c39446a39..ce2a147f3 100644
--- a/policyengine_canada/variables/household/expenses/tax/education_property_tax_credit_ received.py	
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/education_property_tax_received.py
@@ -3,7 +3,7 @@
 
 class education_property_tax_received(Variable):
     value_type = float
-    entity = Person
+    entity = Household
     label = "Education property taxes received"
     unit = CAD
     definition_period = YEAR
diff --git a/policyengine_canada/variables/household/expenses/tax/net_school_tax.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/net_school_tax.py
similarity index 88%
rename from policyengine_canada/variables/household/expenses/tax/net_school_tax.py
rename to policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/net_school_tax.py
index 697d82130..db54a2758 100644
--- a/policyengine_canada/variables/household/expenses/tax/net_school_tax.py
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/net_school_tax.py
@@ -3,7 +3,7 @@
 
 class net_school_tax(Variable):
     value_type = float
-    entity = Person
+    entity = Household
     label = "Net school tax paid"
     unit = CAD
     definition_period = YEAR