Services › Rates Rebate Scheme › What constitutes income?
'Income' means money received, before tax, during the income tax year ended 31 March preceding the start of the rating year.
'Income' does not include:
- Cash grants/capital payments
- Family tax credits (formerly family support)
- War widow’s or war disablement benefits
- Medal or honour payments
- Grants for funeral expenses
- Prizes and winnings.
- Classification of Benefits and Allowances table (PDF, 145KB)
Beneficiaries and pensionersIf you were granted a benefit or pension (but not New Zealand Superannuation, ACC earnings compensation, or job seeker support benefits) during the last income tax year ended 31 March 2016:
- You do not need to declare income earned before the benefit/pension was granted.
- What the full amount of the benefit/pension is per year;
- What income you earned after it was granted.
Self EmployedDeclare your net business income (as you would for tax) for the tax year ended 31 March 2016.
Please note that, for rates rebates purposes, a business loss cannot be used to offset income received from other sources.
Partner and/or joint home owner/s who were living with you on 1 July of the rating year of your applicationList the income (for the tax year ended 31 March 2016) of your partner or any joint home owner who were usually living with you on 1 July 2016.
- Return to Rates Rebate Scheme home page