Qualifications

The Ministry of Social Development pays Best Start tax credit to principal caregivers for dependent children born (or due) on or after 1 July 2018.

The principal caregiver must be getting one of the following benefits:

• Emergency Benefit
• Emergency Maintenance Allowance
• Jobseeker Support
• Jobseeker Support Student Hardship
• Sole Parent Support
• Supported Living Payment
• Young Parent Payment or
• Youth Payment

New Zealand Superannuation and Veteran's Pension clients who have a qualifying child apply to Inland Revenue to get Best Start tax credit payments.

Note clients getting a main benefit and Orphans Benefit or Unsupported Childs Benefit can choose to get Best Start tax credit from the Ministry of Social Development if they meet the qualifications. Caregivers getting an Orphans Benefit or Unsupported Childs Benefit but not getting a main benefit need to apply to Inland Revenue for Best Start tax credit payments.