These changes are intended to apply for early childhood education costs incurred in the 1 July to 30 September 2025 quarter onwards.
These are only proposals at this stage and legislation will be introduced to give effect to these changes. For details of the proposals, see the Government’s announcement. In addition, Inland Revenue has produced some answers to common questions on the proposals
More information will be published on this site when the Bill is introduced. Inland Revenue will update its existing guidance material following enactment.