Deprivation of income

Deprivation of income means where an applicable person has changed their financial arrangements to put themselves at a financial disadvantage.

This could have led to the applicable person accessing an Income Related Rent at a lower rate than it would have otherwise been.

Deprivation of income must be assessed on a case by case basis. If you consider that the applicable person has deprived themselves of income, you can include all or a portion of the deprived income as assessable income.

If you consider deprivation has occurred, contact Helpline for advice.

From 1 July 2023, an applicable person who does not apply for, or decides to end, a Child Support arrangement is not considered to be depriving themselves of income.

This includes Child Support paid under a formula assessment via Inland Revenue.