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in-work tax credit : Contents

Clients who cannot get in-work tax credit

A client (and their partner, if they have one) cannot get the in-work tax credit if the client or their partner get any of the ‘specified payments’ below:

Income-tested benefits

Student support

Certain veterans' assistance paid under Veterans' Support Act 2014
  • Jobseeker Support
  • Supported Living Payment
  • Sole Parent Support
  • Youth Payment
  • Young Parent Payment
  • Emergency Benefit
  • Emergency Maintenance Allowance
  • Payments granted under clauses 9 or 11 of the COVID-19 New Zealanders Stranded Overseas Support Programme
  • Student Allowance
  • Independent Circumstances Allowance

Note clients getting Orphan’s Benefit, Unsupported Child’s Benefit, Foster Care Allowance, New Zealand Superannuation, Veteran's Pension or weekly compensation from Veterans’ Affairs New Zealand can get the in-work tax credit, as long as the client or their partner does not also get one of the payments in the table above.

For more information see:

Grace period for in-work tax credit

Legislation

  • Fourth requirement: person not receiving benefit section MD 8 Income Tax Act 2007
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