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Inland Revenue

Tax Policy

Information release
Published 28 March 2022

Cabinet paper LEG-21-SUB-0193: Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Bill: Approval for introduction

The Bill was introduced on 23 November 2021, passed under urgency, and enacted as the Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Act 2021 on 25 November 2021.

The changes in the Act:

  • increased the Family Tax Credit rates and the Working for Families abatement rates, and
  • updated the activation criteria for the Resurgence Support payment in view of the change from the Alert Level Framework to the COVID-19 Protection Framework.
Documents in this information release
  1. IR2021/543 – Tax policy report: Draft Cabinet paper – Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Bill: Approval for introduction (10 November 2021) (3 pages;PDF 189 KB;DOCX 77 KB)
  2. LEG-21-SUB-0193 – Cabinet paper: Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Bill: Approval for introduction (18 November 2021) (4 pages;PDF 90 KB;DOCX 55 KB)
  3. LEG-21-MIN-0193 – Minute: Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Bill: Approval for introduction (18 November 2021) (2 pages;PDF 118 KB;DOCX 122 KB)
Additional information

The Cabinet paper in this information release covers the introduction of the Bill. It was considered by the Cabinet Legislation Committee on 18 November 2021 and confirmed by Cabinet on 22 November 2021.

Two attachments to this Cabinet paper are not included in the information release as they are publicly available:

Related documents and information release