Income tax Dates
On 7 March 2025, the Government classified this weather, which included hot, dry conditions with below average rainfall, as a medium-scale adverse event for these areas.
- Northland
- Waikato
- King Country
- Horizons (Manawatū-Whanganui)
- Marlborough-Tasman.
This is an extension of the previous classification announced on 27 February 2025 covering the Taranaki region.
We may be able to help if you are in these areas and your business or personal income is affected.
Contacting us
You can contact us on our emergency helpline 0800 473 566.
See our website for more information on how we can help.
Tax relief for adverse and emergency events
Help for farmers and growers
You may be able to get help through the income equalisation scheme if your income is affected by this event.
We have made ‘class of case’ decisions to cover farmers and growers in the affected region. Details are as follows.
Income equalisation scheme – late deposits
You can make late deposits for the 2024 income year up to 30 June 2025.
Income equalisation scheme – early refunds
You can apply for the early refund of a deposit if you are an affected farmer or grower who has made their deposit before the ministerial declaration on:
- 27 February 2025 – for customers in the Taranaki region
- 7 March 2025 – for customers in the Northland, Waikato, Horizons (Manawatū-Whanganui) and Marlborough-Tasman regions.
Normally, income equalisation deposits aren’t available for refund until 12 months after they have been made.
Your application for an early refund must be in writing. It may take approximately 5 days to process.
The refund will be income in the year you make the application, unless you apply it to the previous income year.
Customers outside of the affected areas
For customers affected by drought conditions in other regions or districts you can apply to us for the same relief on a case-by-case basis.