Best Start tax credit impact on other assistance

Best Start tax credit is treated as income for:

• Temporary Additional Support
• Special Benefit
• Community Services Card

Best Start tax credit is not treated as income for some programmes. For example:

• main benefit
• Accommodation Supplement for non-beneficiaries
• Disability Allowance (income test for New Zealand Superannuation and Veteran's Pension)
• Childcare Assistance
• Income Related Rent eligibility assessments and assessments of affordability
• Special Needs Grant
• Student Allowance
• Recoverable assistance payments for non-beneficiary clients