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Inland Revenue

Tax Policy

Special report
Published 23 February 2021

Special report on the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021

This special report provides early information on the new legislation in the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021, enacted on 18 February 2021.

It covers the:

  • COVID-19 resurgence support payment, and
  • increase to the minimum family tax credit threshold.

Full coverage of the new Act was published in the the April 2021 edition of the Tax Information Bulletin (Vol 33 No 3).