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Income Related Rent : Contents

Child Support included as assessable income from 1 July 2023

From 1 July 2023, most types of Child Support clients get are included as assessable income for all applicable persons in the household, when calculating the rate of Income Related Rent.

Child Support is money paid by parents who do not live with their children, or who share care with someone else. These payments help with the cost of raising a child.

Child Support can be paid through Inland Revenue or directly to the client through another payment arrangement.

Child Support payments are non-taxable and paid to the client at a net rate.

For more information about Child Support payments see: Child Support Introduction.

Information share Child Support

MSD has an agreement with Inland Revenue to share information about any Child Support payments clients get.

These payments are called information share Child Support payments and are automatically included as income for clients who get income-tested financial assistance.

Social Housing income assessments

However, social housing assessments need to be reviewed manually to include Child Support payments as assessable income at their Income Related Rent annual review or next unrelated change in circumstances review after 22 August 2023.

The information share with Inland Revenue does not include all Child Support payments paid. For more information see: Child Support Income Introduction.

Note from 8 October 2026, MSD does not need to send a notice of adverse action before using information share Child Support when assessing eligibility for Social Housing or calculating Income Related Rent (including indicative Income Related Rent). The client can review a decision that MSD has made based on this information if they don't think it's correct.

If an Adverse Action notice has been sent prior to 8 October 2026 MSD must provide the client with the full 10-working days, or extended timeframe, to dispute the information share Child Support before that information can be used.

Types of Child Support

The following types of Child Support are included as assessable income:

The following types of Child Support are excluded as assessable income:

Child Support is assessable income only for a payment or liability period on or after 1 July 2023

Only Child Support that covers a payment or liability period on or after 1 July 2023 is included as assessable income when calculating the rate of Income Related Rent.

For more information about when to include Child Support as assessable income see:

Child Support is assessable income from next review on or after 1 July 2023

Exception - When Child Support is the client's only income

When Child Support is the client's only income it is included as assessable income when calculating the rate of Income Related Rent both before and after 1 July 2023.

Legislation

  • Assessable income section 108 Public and Community Housing Management Act 1992
  • Certain amounts included in weekly income section 109 Public and Community Housing Management Act 1992
  • Assessable income may be adjusted in certain cases section 112 Public and Community Housing Management Act 1992
  • Procedure for adverse actions by Ministry of Social Development in relation to child support payments clause 12A Privacy (Information Sharing Agreement between Inland Revenue and Ministry of Social Development) Order 2017
  • Requirement to give notice of adverse action section 152 Privacy Act 2020
  • When requirement to give notice of adverse action applies section 153 Privacy Act 2020
  • Interpretation section 177 Privacy Act 2020
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An amount of formula assessed or voluntary agreement Child Support that a liable parent is liable to pay to a receiving carer, but is not required to be paid in cash because the amount of Child Support is offset under section 152B of the CSA.

i.e. where two parents are each liable to pay the other a regular amount of Child Support and Inland Revenue offsets one liability against the other.

Legislation

A specified period of time in which a liable parent is required to pay Child Support to a receiving carer.

Child Support where parents agree who pays and how much. Parents register their arrangements with Inland Revenue, who collects and passes the money from the liable parent to the receiving carer.

Child Support where Inland Revenue works out who pays and how much. Inland Revenue collects the money from the liable parent and pays it to the receiving carer.

Legislation

Child Support paid to a receiving carer who is entitled to both Unsupported Child’s Benefit excess payments and other Child Support from Inland Revenue.

The payment is a mixed Child Support payment when it is paid to the receiving carer by the same liable parent in respect of multiple children.

Legislation

A Child Support payment that a liable parent is ordered to pay by the Family Court.

These payments are generally collected by Inland Revenue and paid to receiving carers in one lump sum. However, they may also be paid in instalments.

Legislation

Applicable people are:

and

Payments similar to Child Support where parents agree who pays and how much.

The paying parent pays directly to the carer and there is no involvement from Inland Revenue.

This may be money paid, goods and services provided, or in-kind assistance.