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Information release
Published 7 October 2022

Information release - Cost of Living Payment

Information release covering reports and briefing notes provided on the Cost of Living Payment scheme, that have not already been made publicly available.

For more information, see the Minister of Revenue's media statement.

Note: Document number 12 (tax policy report IR2023/156) was added to this release on 26 October 2023.

Documents in this information release
  1. IR2022/452 - Tax Policy Report: Cost of Living Payment: Post payment three summary report (5 October 2022)
  2. BN2022/439 - Briefing Note: Cost of Living Payment: Customs data match (27 September 2022)
  3. BN2022/415 - Briefing Note: Cost of Living Payment: updated numbers (2 September 2022)
  4. BN2022/402 - Briefing Note: Cost of Living payment: Implementation update (26 August 2022)
  5. IR2022/403 - Tax Policy Report: Cost of Living Payment: payment two changes update (25 August 2022)
  6. IR2022/386 - Tax Policy Report: Cost of Living Payment: suggested change to automated payments (12 August 2022)
  7. BN2022/383 - Briefing Note: Cost of Living Payment Implementation Update (4 August 2022)
  8. BN2022/374 - Briefing Note: Cost of Living Payment: RWT query (1 August 2022)
  9. BN2022/368 - Briefing Note: Readiness update ahead of first Cost of Living Payment (26 July 2022)
  10. BN2022/258 - Briefing Note: Cost of Living Payment: PIE only income (13 May 2022)
  11. BN2022/160 - Briefing Note: Cost of Living payment parameters (29 March 2022)
 Additional report added

 12. IR2023/156 - Tax Policy Report: Final report of the Cost of Living (24 July 2023)

This report is the final report for the Cost of Living payment and provides summary information for the scheme following the close of eligibility on 31 May 2023.
Information already released

There has also been a public release of associated reports, Cabinet papers and annotated agendas on the Treasury Budget website as part of the proactive release of material relating to Budget 2022.

Information relating to the Cost of Living LEG paper is already released on the tax policy website.