Donations, childcare and housekeeper rebates (What to do at the end of the tax year (31 March))

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Individual income tax
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What to do at the end of the tax year (31 March)

Work out if you need to do anything

Personal tax summaries (PTS)

Income tax returns (IR3)

Tax credits (formerly rebates)

Donations, childcare and housekeeper tax credits (formerly rebates)

Claiming your tax credit (formerly rebate)

What happens at the end of the tax year

How different types of income are taxed

Donations, childcare and housekeeper rebates

If you made financial donations to a charity, or paid for childcare or a housekeeper (in certain situations) during the last tax year, you can claim part of it back as a rebate.

Who can claim?

You can claim a rebate if you:

earned taxable income (such as salary or wages, benefit or self-employed income) during the year you're claiming for
were resident in New Zealand at any time during that tax year (including non-residents)
are an individual (not a company, trust or partnership), and
meet the criteria in the "Do you qualify for a rebate?" table below.

Note: You'll need to include your receipts with your claim.

Do you qualify for a rebate?

You can claim a rebate for...

if...

donations

you have receipts to show that you donated $5 or more to:

approved charitable organisations
approved New Zealand religious organisations
medical research schools and universities
approved overseas aid funds
Free Kindergartem Associations
state schools (including integrated schools), schools approved as charities for tax purposes, school boards of trustees or parent-teacher associations. These payments must be donations, not just a payment of school fees.
state-funded schools for payment of fees, as long as these go to the school's general fund.
Exceptions:
- payments for classes where there is a take-home component, such as woodwork
- where attendance or participation of the activity is voluntary
- transport to or from a school activity, such as a camp or food at the camp
- tertiary or tuition fees.

See Donee organisations under "Find out more" below to check whether the organisation you donated to is approved.

childcare

your child was under 18 or unable to work because of a disability, and:

you were a single parent, or
you and your partner were both receiving income which had tax deducted (this doesn't apply to couples who are separated), or
you or your partner were disabled or physically unable to care for your child.

You also need to have receipts to show that you paid for childcare.

Exception: You can't claim this rebate if you live in a communal home, such as a resthome or a hospice.

a housekeeper

you have receipts to show that you paid for a housekeeper, because you (or your partner) were disabled or physically unable to do housework.

Maximum claims

For the year 1 April 2008 to 31 March 2009 and future years

Donations

The maximum has changed for donations. Refer to Common questions about donations for more information.

Childcare or housekeeper

If you paid...	then you can claim...
childcare or housekeeper costs of $940 or more	$310
childcare or housekeeper costs of less than $940	a third of what you paid

For the year 1 April 2002 to 31 March 2003 and subsequent years up to and including 31 March 2008

If you paid...	then you can claim...
donations of $1,890 or more	$630
donations of less than $1,890	a third of what you paid
childcare or housekeeper costs of $940 or more	$310
childcare or housekeeper costs of less than $940	a third of what you paid

For the year 1 April 2001 to 31 March 2002 and previous years

If you paid...	then you can claim...
donations of $1,500 or more	$500
donations of less than $1,500	a third of what you paid
childcare or housekeeper costs of $940 or more	$310
childcare or housekeeper costs of less than $940	a third of what you paid

Married couples, civil unions and de facto relationships

Donations rebate

Maximum donation rebates are based on individual claims. If one partner has donated more than the maximum amount, their partner can claim the balance (up to their maximum amount). If there is only one receipt, attach a note to the claim without the receipt, to show the name and IRD number of the partner with the receipt.

Childcare and housekeeper rebate

Either partner can claim the maximum amount in full, or both partners can file separate rebate claim forms, as long as the combined claim isn't more than the maximum amount.

Getting a rebate claim form

To claim a rebate you'll need to complete a Rebate claim form (IR526) after the end of the tax year (31 March). See "Next steps" below for more about claiming your rebate.

We'll send you a form automatically in April if you claimed a rebate last year.

Find out more

Donee organisations

Next steps

Claiming your rebate

Date published: 30 Apr 2008

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