Year-end performance on Vote Revenue appropriations

The Vote Revenue departmental appropriations provide funding for Inland Revenue (IR) to:

deliver services for customers that include:
- services to Ministers and to assist and inform customers to get it right from the start
- services to process obligations and entitlements
- services to manage debt and unfiled returns
- services to protect the integrity of the tax system and functions that the Commissioner administers
- policy advice.
deliver services to other agencies.

In this section

In this section, you can read about how we have delivered our services through the output measures and targets as set out in The Estimates of Appropriations for the Government of New Zealand for the Year Ending 30 June 2025. We report on financial and non-financial performance for these appropriations. Full details are at the Treasury website:

Vote Revenue - Finance and Government Administration Sector - Estimates of Appropriations 2024/25 (treasury.govt.nz)

Summary of performance

This year, we achieved 26 out of 31 (84%) of our output performance measures. This is an improvement on 2023–24 when we achieved 22 out of 29 (76%).

Our focus on improving our responsiveness to customers and an uplift in compliance activity is reflected in improved results from last year for 16 of our measures.

Links to our outcomes

Our performance measurement framework on page 13 describes how we track the progress we’re making towards our outcomes as set out in our Statement of Intent 2024–2028. The framework shows the relationship between our departmental multi-category Vote Revenue appropriation and our outcomes. The appropriation contributes to 1 or more of our outcomes.

Information to help

In this section, we have provided further explanation of any results where we have not achieved the target or have exceeded it by 15% or more.

The key we use to show our performance against each measure target

(Target met) - We met or exceeded the target

(Target not met) - We did not meet the target

None of the target and forecast figures on these pages are subject to audit.

Services for customers

Services to Ministers and to assist and inform customers to get it right from the start

Services to process obligations and entitlements

Services to manage debt and unfiled returns

Services to protect the integrity of the tax system and functions the Commissioner administers

Policy advice

Services to Other Agencies

Pages in this section

Services for customers The overarching purpose of this appropriation is to deliver services for customers effectively and efficiently, enabling them to meet their obligations and receive their entitlements easily.
Services to Ministers and to assist and inform customers to get it right from the start This category is limited to the provision of services to help Ministers fulfil their responsibilities (other than policy decision making) to Parliament and the New Zealand public, to provide information and assistance to customers about their obligations and entitlements, and to engage, advise and support other international tax agencies.
Services to process obligations and entitlements This category is limited to the registration, assessment and processing of tax obligations and other entitlements, including associated review and Crown accounting activities, and the collection and sharing of related information with other agencies.
Services to manage debt and unfiled returns This category is limited to activities to prevent returns and debt becoming overdue, and to collect unfiled returns and overdue payments, whether for the Crown, other agencies or external parties.
Services to protect the integrity of the tax system and functions the Commissioner administers This category is limited to Inland Revenue undertaking investigation, audit and litigation activities.
Policy advice This category is limited to the provision of advice, including second opinion advice and contributions to policy advice led by other agencies, to support decision-making by Ministers on government policy matters, including international engagement and advice.
Services to Other Agencies This appropriation is limited to the provision of services by Inland Revenue to other agencies where those services are not within the scope of another departmental output expense appropriation in Vote Revenue.
Disclosure of judgements The disclosure of judgements for the year ended 30 June 2025.
Additional performance information Performance results for measures in the performance measurement framework that are not already included in this report’s other sections. We have provided commentary for results that saw a material change in 2025.