[IN CONFIDENCE RELEASE EXTERNAL]
28 September 2022
Allen Reynolds
[FYI request #20438 email]
Dear Allen Reynolds
Thank you for your request made under the Official Information Act 1982 (OIA), received
on 1 September 2022. You requested the following:
When is/are the exact date(s) and time(s), at which eligibility (for COLP) is
determined by IRD?
The Taxation (Cost of Living Payments) Act 2022 states: 'It is a function of the
Commissioner to administer the Cost of Living Payments scheme'
The 'scheme' has several criteria, outlined in the Taxation (Cost of Living
Payments) Bill:
- income, 2021–22 tax year
- benefit status
- age
- residence status
- incarceration status
The Cost of Living Payment was designed to support with living costs for low-to-middle
income earners with payments made in three instalments in August, September and
October 2022. The eligibility criteria for the Cost of Living Payment are found on Inland
Revenue’s website:
https://www.ird.govt.nz/cost-of-living-payment. Inland Revenue completes eligibility checks daily, as recipients can become eligible
between payments. For example, some people haven’t yet filed or finalised their 2021-22
income tax assessments, which are required before their eligibility can be determined.
Eligibility checks are done each afternoon, but the exact time these checks are done varies,
particularly as Inland Revenue prepares for each payment date, where payments are made
at a larger scale. As such, I have decided to refuse your request for the exact time these
checks are completed under section 18(e) of the OIA, as the information requested does
not exist.
Right of review
If you disagree with my decision on your OIA request, you can ask an Inland Revenue
review officer to review my decision. To ask for an internal review, please email the
Commissioner of Inland Revenue a
t: [email address]. Alternatively, under section 28(3) of the OIA, you have the right to ask the Ombudsman
to investigate and review my decision. You can contact the office of the Ombudsman by
email at:
[email address]. If you choose to have an internal review, you can still ask the Ombudsman for a review.
www.ird.govt.nz
Ref: 23OIA1289
[IN CONFIDENCE RELEASE EXTERNAL]
Publishing of OIA response
Please note that Inland Revenue regularly publishes responses to requests that may be of
interest to the wider public on its website. We consider this response is of public interest
so will publish this response in due course. Your personal details or any information that
would identify you will be removed prior to it being published.
Thank you again for your request.
Yours sincerely
Sharyn Rea
Segment Management Lead
Small & Medium Enterprises
Ref: 23OIA1289
