Skip to main content

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

Self-employed persons, can apply for a Cultural Emergency Relief Sector Grant (CSERG)  that is paid by the Ministry of Culture and Heritage (MCH) if they work in the arts, culture or heritage industry and their income was directly affected by a move to ‘Red’ under the Covid-19 Protection Framework. There are eligibility criteria.

Accounting for income tax on the CSERG payments

The  CSERG from MCH received by self-employed persons are considered a compensation payment and must be included as income in the 'Government Subsidies' field of your IR3/IR3NR return.

If you're registered for GST

If you're a GST-registered businesses, you will have to return GST to Inland Revenue on the CSERG payment.

Last updated: 23 Mar 2022
Jump back to the top of the page