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Inland Revenue

Tax Policy

PUBLISHED 15 September 2023

Regulatory stewardship review of the donations tax credit regime

Inland Revenue is reviewing the rules relating to the donation tax credit. The review will assess whether the donations tax credit regime is operating effectively, efficiently, is achieving its intended outcomes and remains fit for purpose and the future.

This review is part of the regulatory stewardship programme required of all state agencies for the rules they administer. The review is expected to be completed by mid-2024.

For more information: 

About this review