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Income Tax Act 2007

Income - Exempt income

CW 52B: Disability support services

You could also call this:

“Money for disability help is tax-free”

If you get money from Health New Zealand, the Ministry of Disabled People, or the Ministry of Health to pay for disability support services, you do not have to pay tax on that money. This money is for services that help you because you have a disability. The meaning of disability support services is explained in section 4 of the Pae Ora (Healthy Futures) Act 2022.

If someone gets this money for you, or for your carer, it is still exempt from tax. You can use this money to buy services that help you with your disability. The services must be the type that Health New Zealand, the Ministry of Disabled People, or the Ministry of Health pays for.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS176818.

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Part C Income
Exempt income

CW 52BDisability support services

  1. An amount of income derived by or on behalf of a person or their carer is exempt income of the relevant person if the amount is paid by Health New Zealand, the Ministry of Disabled People, or the Ministry of Health for the purpose of the purchase of disability support services in relation to the person.

  2. In this section, disability support services has the meaning given in section 4 of the Pae Ora (Healthy Futures) Act 2022.

Notes
  • Section CW 52B: inserted (with effect on 1 April 2015), on , by section 142(1) (and see section 142(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section CW 52B(1): amended (with effect on 1 December 2024), on , by section 29 of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).
  • Section CW 52B(1): amended, on , by section 43 of the Pae Ora (Disestablishment of Māori Health Authority) Amendment Act 2024 (2024 No 5).
  • Section CW 52B(1): amended (with effect on 1 July 2022), on , by section 23 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Section CW 52B(1): amended, on , by section 104 of the Pae Ora (Healthy Futures) Act 2022 (2022 No 30).
  • Section CW 52B(2) disability support services: amended, on , by section 104 of the Pae Ora (Healthy Futures) Act 2022 (2022 No 30).