IRD Donation Rebate

The IRD rules state that the following payments qualify for the Donation Rebate

• Donation payments to state schools (including integrated schools), schools approved as charities for tax purposes, school boards of trustees or parent-teacher associations. These payments must be donations, not just a payment of school fees.
• state-funded schools for payment of fees, as long as these go to the school’s general fund.

Payments that don’t qualify are

• Payments for classes where there is a take-home component, such as woodwork
• Where attendance or participation of the activity is voluntary
• Transport to or from a school activity, such as a camp or food at the camp
• Tertiary or tuition fees.

Parents should claim for any general purpose school payments they have made.

Parents will need a Rebate Claim Form (IR 526) which will either be sent to them or can be obtained from www.ird.govt.nz or by phoning 0800 257 773 (need IRD number).