Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Tax credits and other credits - Tax credits for payments, deductions, and family payments

LB 4BA: Tax credits for early childhood education

You could also call this:

“Money back for childcare costs”

You can get a tax credit for early childhood education. This tax credit is called the FamilyBoost tax credit. The amount of your tax credit will be the same as your FamilyBoost tax credit. You can find more details about the FamilyBoost tax credit in subpart MH of the law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS976158.

Topics:
Money and consumer rights > Taxes
Family and relationships > Children and parenting
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LB 4: Tax credits for families, or

“Financial support for families through tax credits”

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LB 4B: Tax credit for R&D tax losses, or

“Getting a tax credit for losses from research and development activities”

Part L Tax credits and other credits
Tax credits for payments, deductions, and family payments

LB 4BATax credits for early childhood education

  1. A person has a tax credit equal to the amount of their FamilyBoost tax credit under subpart MH (FamilyBoost tax credits).

Notes
  • Section LB 4BA: inserted, on , by section 11 of the Taxation (Budget Measures) Act 2024 (2024 No 19).