First a bit of background. I'm coding a lookup from Age -> Rate. There are 7 age brackets so the lookup table is 3 columns (From|To|Rate) with 7 rows. The values rarely change - they are legislated rates (first and third columns) that have stayed the same for 3 years. I figured that the easiest way to store this table without hard-coding it is in the database in a global configuration table, as a single text value containing a CSV (so "65,69,0.05,70,74,0.06" is how the 65-69 and 70-74 tiers would be stored). Relatively easy to parse then use.

Then I realised that to implement this I would have to create a new table, a repository to wrap around it, data layer tests for the repo, unit tests around the code that unflattens the CSV into the table, and tests around the lookup itself. The only benefit of all this work is avoiding hard-coding the lookup table.

When talking to the users (who currently use the lookup table directly - by looking at a hard copy) the opinion is pretty much that "the rates never change." Obviously that isn't actually correct - the rates were only created three years ago and in the past things that "never change" have had a habit of changing - so for me to defensively program this I definitely shouldn't store the lookup table in the application.

Except when I think YAGNI. The feature I am implementing doesn't specify that the rates will change. If the rates do change, they will still change so rarely that maintenance isn't even a consideration, and the feature isn't actually critical enough that anything would be affected if there was a delay between the rate change and the updated application.

I've pretty much decided that nothing of value will be lost if I hard-code the lookup, and I'm not too concerned about my approach to this particular feature. My question is, as a professional have I properly justified that decision? Hard-coding values is bad design, but going to the trouble of removing the values from the application seems to violate the YAGNI principle.

EDIT To clarify the question, I'm not concerned about the actual implementation. I'm concerned that I can either do a quick, bad thing, and justify it by saying YAGNI, or I can take a more defensive, high-effort approach, that even in the best case ultimately has low benefits. As a professional programmer does my decision to implement a design that I know is flawed simply come down to a cost/benefit analysis?