People in the Northland, Auckland, Waikato and Bay of Plenty regions affected by the floods brought about by the heavy rain that fell 26 January 2023 to 3 February 2023, we have tools to assist if you are worried about your tax obligations.
On 8 February 2023 Cabinet declared the heavy rain and associated flooding to be an emergency event for the purposes of Use of Money Interest (UOMI) remission. The declaration identified the Northland, Auckland, Waikato and Bay of Plenty regions as the affected areas.
We also know that there has been localised flooding and damage across other regions and districts. For affected taxpayers outside the regions specified above IRD is able to consider your situation on a case-by-case basis.
If you are impacted by these weather events, see what support is available for you:
Tax relief for emergency events
If you have been affected you do not need to call us right now. Focus on the clean-up. When you are able to please contact us via myIR using the key word ‘flood’ or call us on our disaster line 0800 473 566. We are prioritising our support to our affected customers.
If you want late filing or payment penalties and/or interest removed, then payment must be made as soon as possible. Then you need to contact us with a request for remission.
To help affected farmers and growers we are allowing late deposits for the 2022 year and early withdrawals from the income equalisation scheme – to find out more go to: