COVID-19 resurgence support payment and Minimum Family Tax Credit threshold increase

1. IR2020/475 T2020/3524 REP/20/11/1105 – Policy report: Adjustments to the Minimum Family Tax Credit (MFTC) for the 2021 and 2022 income years (20 November 2020)
2. IR2020/488 T2020/3583 – Policy report: Further decisions on a new Business Support Grant (7 November 2020)
3. IR2020/505 T202/3657 – Policy report: Further information and decisions on the Resurgence Support Payment (3 December 2020)
4. CAB-20-SUB-0512 – Cabinet paper: Increasing main benefit abatement thresholds on 1 April 2021 and consequential adjustment to the Minimum Family Tax Credit (7 December 2020)*
5. CAB-20-SUB-0512 – Regulatory impact assessment: Increasing main benefit abatement thresholds on 1 April 2021 and consequential adjustments to the Minimum Family Tax Credit (3 December 2020)*
6. CAB-20-MIN-0512 – Cabinet minute: Increasing main benefit abatement thresholds on 1 April 2021 and consequential adjustment to the Minimum Family Tax Credit (7 December 2020)*
7. CAB-20-SUB-0531 – Cabinet paper: Economic response to future resurgences of COVID-19 (14 December 2020)*
8. CAB-20-MIN-0531 – Cabinet minute: Economic response to future resurgences of COVID-19 (14 December 2020)*
9. IR2021/010 T2021059 MBIE2021/1986 – Policy report: Further decisions for the Resurgence Support Payment (19 January 2021)
10. IR2021/034 T2020/132 – Policy report: Draft Cabinet paper – Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill: Approval for introduction (29 January 2021)
11. CBC-21-SUB-0024 – Cabinet paper: Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill: Approval for introduction (10 February 2021)
12. CBC-21-SUB-0024 – Supplementary analysis report: Resurgence support payments supplementary analysis report (28 January 2021)
13. CAB-21-MIN-0013.01 – Cabinet minute: Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill: Approval for introduction (15 February 2021)
14. IR2021/067 – Policy report: Final decisions on the length of the COVID-19 Resurgence Support Payment revenue decline period (15 February 2021)

* These documents are publicly available on other agencies’ websites and are included for completeness.

Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill

The COVID-19 resurgence support payment and Minimum Family Tax Credit threshold increase were included in the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill.

The Bill was introduced to Parliament and passed through all stages under urgency on 16 February 2021. It was enacted as the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021 on 18 February 2021.

CAB-20-SUB-0512 – Increasing main benefit abatement thresholds on 1 April 2021 and consequential adjustment to the Minimum Family Tax Credit

The Cabinet paper was considered and confirmed by Cabinet on 7 December 2020.

The Cabinet paper, regulatory impact assessment, and minute are also available on the Ministry of Social Development’s website. They are included in this information release for completeness.

CAB-20-SUB-0531 - Economic response to future resurgences of COVID-19

The Cabinet paper was considered and confirmed by Cabinet on 14 December 2020.

The Cabinet paper and minute are also available on The Treasury’s website. They are included in this information release for completeness.

CBC-21-SUB-0024 - Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill: Approval for introduction

The Cabinet paper was considered by the Cabinet Business Committee on 10 February 2021 and confirmed by Cabinet on 15 February 2021.

Two attachments to Cabinet paper CBC-21-SUB-0024 are not included in this information release as they are publicly available:

• Departmental disclosure statement for the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill
• Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill

• COVID-19 Resurgence Support Payments Scheme activation – February and March 2021