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Budget 2024 | The Government has announced proposed changes to personal income tax, the independent earner tax credit, in-work tax credit, the minimum family tax credit and the interest rate charged for overseas based student loans. They have also provided more information on FamilyBoost. Find out more:

Name of agreement Cultural Sector Emergency Fund
Agency data share is with Ministry for Culture and Heritage (MCH)
MoU title Memorandum of Understanding between Inland Revenue and Ministry for Culture and Heritage - Sharing information to assist the Ministry for Culture and Heritage to administer the Cultural Sector Emergency Relief Fund
Agency using the data Ministry for Culture and Heritage
Purpose IR will supply Information to MCH so it can assess and review that Applicants for a Cultural Sector Emergency Relief – Self Employed Grant payment (Grant) are registered with IR as self-employed.
Data exchanged MCH sends IR:
  1. IRD number
  2. first name
  3. last name
  4. date of birth
  5. bank account number supplied by Applicant
  6. Grant application reference number, and
  7. date and time of Grant application.
IR sends MCH the above information plus Information on whether the Applicant:
  • is registered as self-employed
  • cannot be matched, or has a COVID Support payment pending or approved.
MCH sends IR the following information for each Applicant approved to receive payment of a Grant:

  1. IRD Number
  2. first name
  3. last name
  4. Grant application reference number
  5. amount of Grant, and
  6. Grant application approval date.
Legal authority Clause 23B of Schedule 7 of the Tax Administration Act 1993
Last updated: 12 Sep 2022
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