Family & children · Inland Revenue
Best Start Tax Credit
Tax creditOverview
A Working for Families tax credit during a child’s first three years.
Eligibility points to check
Check birth date, family income, Working for Families criteria and paid parental leave dates. First-year income rules differ for births before and from 1 April 2026.
How to proceed
Register for Working for Families, or add your baby’s details if already registered.
Official information and application
Sources consulted:
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