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Best Start tax credit : Contents

Children in the care of the Chief Executive Oranga Tamariki

Caregivers getting Foster Care Allowance for children in the care of Oranga Tamariki have their Best Start tax credit entitlements assessed and paid by Inland Revenue.

Agency responsible for paying Best Start tax credit for Foster Care Allowance, Orphans Benefit or Unsupported Childs Benefit children

Inland Revenue pay Best Start tax credit and family tax credit for:

  • main benefit clients with foster children and their own children
  • non-main benefit clients who receive Orphan's Benefit and Unsupported Child's Benefit for a child eligible for Best Start tax credit
  • non-main benefit clients with foster children who are eligible for Best Start tax credit and the client's natural children

The Ministry of Social Development pay family tax credit and Best Start tax credit for:

  • main benefit clients with dependent children
  • main benefit clients who also get Orphans Benefit and Unsupported Childs Benefit for a child eligible for Best Start tax credit.
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