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Inland Revenue uses contractors and consultants to provide additional capability to cover short-term demand, or where specialist skills or independent external advice are needed.

A contractor is a person who is not considered an employee, providing extra capacity in a role that exists within Inland Revenue, or acting as an additional resource for a time-limited piece of work.

A consultant is a person or supplier who is not considered a contractor or employee, engaged to perform a piece of work with a clearly defined scope and to provide expertise, in a particular field, not readily available within Inland Revenue.

Inland Revenue has elected to disclose contractors and consultants information separately in accordance with Te Kawa Mataaho, Public Service Commission guidance:

The difference between the amounts in the table above, and the contractors and consultants expense in note 4, is because the financial statement definitions vary slightly to Te Kawa Mataaho Public Service Commission definitions. For example, fees paid to other government agencies are excluded for Te Kawa Mataaho purposes.

With the closure of the transformation programme, Inland Revenue has reviewed its classification of consultants and contractors expenditure to ensure alignment with Te Kawa Mataaho, Public Service Commission definitions in a post-transformation environment. Updated classifications were effective from 1 July 2022.

The ratio of contractors and contractor operating expenditure to workforce operating spend was 10.3% in 2022–23 (17.6% in 2021–22).

Capital expenditure on contractors and consultants has reduced significantly since the closure of the transformation programme in 2021–22.

Last updated: 19 Dec 2023
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