Memorandum of understanding between Inland Revenue (IR) and Ministry of Social Development (MSD) for the purpose of supporting the Apprenticeship Boost programme to help employers retain and bring on new apprentices.
Agency using the data
MSD
Purpose of agreement
Verifying whether an employer who has applied for the programme is a genuine business registered with IR.
Data exchanged
MSD provides to IR:
- employer's IR number
- employer's email address.
IR provides to MSD:
- employer's IR number
- employer's email address
- a true/false response
- details for any children including full name, date of birth, IRD number and dates child is in care of receiving carer or payee.
MSD and IR may also contact each other when needed if one of them has queries or feedback about the information supplied.
Legal authority
Approved Information Sharing Agreement (AISA) under Part 7 of the Privacy Act 2020 and section 18E(2) of the Tax Administration Act 1994.
Last updated:
29 Aug 2025