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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

If you're a contractor getting schedular payments, you can: 

  • use the standard schedular payment tax rate for your activity
  • apply for a tailored tax rate
  • choose your own tax rate
  • apply for an exemption from schedular tax.

You'll need to declare your tax rate to your payer. If you get an exemption, you'll need to show them your certificate of exemption.

Choosing to get schedular payments

People can choose to have their income treated as schedular payments in some circumstances. These are called voluntary schedular payments.

Choosing to get schedular payments

Last updated: 28 Apr 2021
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