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Source: Inland Revenue Department –

This information release covers the order in council that added a new exclusion to the definition of accommodation. The exclusion gives a tax exemption for accommodation that is provided to allow an employee to isolate due to the risk of the outbreak or spread of COVID-19.

Documents in this information release
  1. IR2021/129 – Tax policy report: Income Tax (Employment Income – Meaning of Accommodation) Regulations 2021  (23 March 2021) (3 pages; PDF 231KB; DOCX 64KB)
  2. LEG-21-CAB-0042 – Paper: Income Tax (Employment Income – Meaning of Accommodation) Regulations 2021 (15 April 2021) (4 pages; PDF 85KB; DOCX 43KB)
  3. LEG-21-MIN-0042 – Minute: Tax policy report: Income Tax (Employment Income – Meaning of Accommodation) Regulations 2021 (15 April 2021) (1 page; PDF 112KB; DOCX 49KB)
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 15 April 2021 and confirmed by Cabinet on 19 April 2021.

One attachment to the Cabinet paper is not included in this information release as it is publicly available:

Cabinet paper LEG-21-CAB-0042: Income Tax (Employment Income – Meaning of Accommodation) Regulations 2021

pdf 445.23 KB 11 pages

MIL OSI