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Delays to response times: It is taking longer than usual for us to answer calls and myIR messages. This is because of the demand for COVID-19 business support, and the impact COVID-19 is having on our teams. We appreciate your patience and will respond as soon as we can. If possible, please contact us through your myIR account. Log in to myIR

COVID-19 Support Payment (CSP): Applications for the CSP are now closed. Due to the large number of applications for the CSP, there may be a delay in approving some applications. Find out more about the CSP

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

The Resurgence Support Payment (RSP) is a payment to help support viable and ongoing businesses or organisations which have experienced a 30% drop in revenue due to a COVID-19 alert level increase to level 2 or higher.

Applications for RSP have now closed.

 COVID-19 Support Payment

Applications for COVID-19 Support Payment open 28 February - check to see if you are eligible

Covid 19 support payment

Find out about the Covid-19 Protection Framework

 Covid-19.govt.nz

Receiving payments and tax obligations

If you have received a RSP, the Terms and Conditions you agreed to when you applied for the RSP state what it can and cannot be spent on.  The payment must be used to cover business expenses.  

Income tax and expenses

RSP payments do not get included in your income tax return if they are used for business expenses. You also will not be entitled to claim a deduction for these expenses at the end of the tax year.

If you're registered for GST

If you're a GST-registered businesses, you will have to return GST to us on the RSP payment(s). You can also claim GST for items you paid for out of the payments you got under the RSP.

You can search for businesses and organisations who received the Resurgence Support Payment.

Resurgence Support Payment recipient search

You can view or download Resurgence Support Payment demographic information for research purposes.

Resurgence Support Payment statistics

Last updated: 13 Jan 2022
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