Clients getting a main benefit

A client getting a main benefit can only get family tax credit and Best Start tax credit, which can be paid with their main benefit. They cannot get any other form of Working for Families Tax Credits.

Make sure that clients are getting their full entitlement to family tax credit and Best Start tax credit before assessing Temporary Additional Support. The amount of family tax credit and Best Start tax credit included as chargeable income is the actual weekly rate payable to the client.

The Best Start tax credit is paid at $77.50 a week (as at 1 April 2026) for families supporting a newborn baby.

From 1 April 2026 all three years of the Best Start tax credit are income tested for clients who are not receiving a main benefit.

Clients will get the Best Start tax credit paid at the full (unabated) rate if they earn less than the gross annual income threshold for Best Start tax credit of $79,000 (as at 1 April 2026). This threshold is more than the income cut-out points for main benefits, so clients getting a main benefit are able to get the full Best Start tax credit rate.

For clients not getting a main benefit, payments of family tax credit and Best Start tax credit are managed by Inland Revenue.

This includes clients getting New Zealand Superannuation or Veterans Pension. Inland Revenue assess whether the client qualifies for the tax credits and the rate of tax credit payable.