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Temporary system shutdown | On Friday 20 October from 3pm our phonelines will close. From 3.30pm our offices will close and our online services will close at 4pm. All services will be available from 8am Tuesday 24 October. Find out more

Following enactment of legislation enabling the payment to be made to eligible people, Inland Revenue has now prepared further information on eligibility criteria and technical details of the new legislation. 

You can find that information on our Tax Policy site.

Special Report: Cost of Living payment legislation

The first Cost of Living payment will be made to eligible people on 1 August. Check the eligibility criteria and make sure your correct bank account details are in myIR. Payments will be made direct into your bank account. There is no application process.

Last updated: 22 Jul 2022
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