Changes to liable parent's situation

Changes to a liable parent's situation can affect the Child Support they pay, or their Child Support deductions when they are getting a benefit.

Liable parents should be informed that when there is a change in their situation, they should contact Inland Revenue to tell them about the change in their circumstances.

A liable parent can apply for an exemption from their Child Support deduction if they are in hospital or a rehabilitation centre for 13 weeks or more.

The liable parent must apply for the exemption in writing to Inland Revenue.

To qualify for this exemption the liable parent's income must:

• be only at the hospital rate of benefit or
• be no more than $23.00 per week (as at 1 April 2026) if they have other income and Child Support is payable under a formula assessment or
• be no more than $10.00 per week if they have other income and a voluntary agreement for Child Support or
• be nil

When the liable parent is a long-term hospital patient but is getting a higher rate of benefit than the hospital rate, they cannot apply for an exemption

A liable parent can apply for an exemption from their Child Support deduction when they are in prison for 13 weeks or more.

The liable parent must apply to Inland Revenue for the exemption in writing while they are an inmate. Applications for exemptions received by Inland Revenue after the date of their release will not be accepted.

To be eligible for this exemption the liable parent's income must:

• be nil or
• be no more than $23.00 per week (as at 1 April 2026) if they have other income and Child Support is payable under a formula assessment or
• be no more than $10.00 per week if they have other income and voluntary agreement for Child Support

When a liable parent's benefit is cancelled, their Child Support deduction will stop. When the benefit is cancelled part way through a week, the deduction will not be made from the final payment.

The liable parent should be advised that future Child Support payments are their responsibility, and they should contact Inland Revenue as soon as possible to tell them of their change in circumstances and arrange payments.