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.
Before you apply
Have identity and residence details, income or asset information, and any relevant medical, tenancy, care or study evidence ready. The official application page decides the exact documents required.
Key amounts and dates to confirm
- Payment amount, income or asset limits
- When payments normally start and whether backdating is possible
- When support ends and whether renewal or updates are required
- Whether it can be combined with other support and whether repayment applies
These figures and dates depend on your circumstances and policy changes; iKoru does not estimate them.
Official information and application
Find support for me
Looking for other relevant support? Answer a few questions to find programmes worth checking. Results are information prompts, not eligibility decisions.
Find support for me →Review and corrections
This is an independent summary based on the official source above. It does not represent the agency or decide eligibility or amounts. Send an official evidence link if a rule or wording needs correction.
How we prepare entries · Report a correction · Sources and copyright
Related support
My support list
Saved items and progress stay in this browser.
My support list →Sources consulted:
Independent directory — not a government website or endorsed service.