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Inland Revenue

Tax Policy

PUBLISHED 23 February 2021

Special report on new resurgence support payment legislation

This special report provides early information on the COVID-19 resurgence support payment. It also contains information on an increase to the minimum family tax credit threshold. The new rules were contained in the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021, which was enacted on 18 February 2021.