New Zealand society is being reshaped, stretching to accommodate new distance between those who ‘have’ and those who ‘have not’. Income inequality is a crisis that affects us all. While we try our best to stay up to date with changes in tax codes, we make no guarantee our calculator will always be accurate. Calculator, Tax & Savings
17.5 cents. Depreciation claimed $30,000 × 30% = $9,000. Income tax is calculated progressively using income tax … This calculator uses the new IRD rates post March 31st, 2021 and does include the new 39% personal tax rate on remaining income over $180,000. Traditionally, New Zealand businesses have paid tax in instalments several times a year – this is known as Provisional Tax. History. Found inside60 years of tech in New Zealand Janet Toland ... for profit groups Income tax Business income tax Charitable organisations Working for familles tax credits ... Income Tax Calculator For calculating New Zealand income tax. Enter your salary into the calculator above to find out how taxes in New Zealand affect your income. If you make $167,000 a year living in New Zealand, you will be taxed $47,850. Found inside – Page 1336. income. 7. This means that the value of the credit is payable to the taxpayer to the extent that its value exceeds the tax that would otherwise be due. In most cases, it is deducted from the pay that you will receive before you receive it and is taxed via a series of tiered tax rates depending on the amount you earn and your tax … Found inside – Page 472and firms the rate on the first pound of taxable income was 2.5 per cent, ... 'Tax as Law' (2017) 15 Otago Law Review 49, 55; New Zealand Society of ... It's the best way to calculate the income tax for both Australia and New Zealand. To use the calculator for the previous rates please click here. Found inside – Page 1455The launch of the temporary Web site ( http://www.legislation.govt.nz/ ) is a ... Online calculator tools will make it easier and faster to calculate tax ... New Zealand’s tax year runs from the 1st of April to the 31st March. Insights Industries Services Careers Open in new tab or ... a New Zealand Partnership and a member firm of the KPMG global organisation of independent member firms affiliated … You need to keep an accurate record of: your fixed assets — including proof of purchase and sale. Found inside – Page 599Can We Vorld Trade ? trial Situation Stands in Sweden : 5 A : New Zealand CPU 4 ... other things make sure FEDERAL INCOME AND EXCESS PROFITS TAX CALCULATOR ... Heads up. Income tax is worked out based on what you earn in a financial year – such as from 1 July, 2020, to 30 June, 2021 (FY20/21); or from 1 July, 2021, to 30 June, 2022 (FY21/22) – and any tax deductions or tax offsets you can claim during that time. Enter your salary into the calculator above to find out how taxes in New Zealand affect your income. Payment Comparison Calculator, Principal Payback
New Zealand has progressive or gradual tax rates. between 10% and 40% of the shares in a foreign company which is not a CFC This simple calculator has been prepared to assist you with determining the value of the government wage subsidy that you might receive. contact us please click here. Found inside – Page 35... Complete New Zealand Tax Rates and Tables , up to 31 March 1999 Practical income Tax and Depreciation Calculator Complete Income Tax and GST legislation ... And this point has come up in relation to Kidicorp. Follow the steps in the calculator. This tool is an online utility. Found insideThis edition also presents the findings of the pilot indicator entitled 'Contracting with the Government,' which aims at benchmarking the efficiency, quality and transparency of public procurement systems worldwide. COVID-19 Update: All of New Zealand excluding Auckland is at alert Level 2. However, membership is voluntary. If your income is within this entitlement window you can expect to receive a credit of up to $520 per year which is lowered as the income gets closer to $48,000.00. Income Tax - Any self-employed income you earn will need to have Income Tax paid on it. Found insideIncome tax: If you lodge your tax return yourself, the deadline is 31 October each year. ... Visit www.ird.govt.nz and search on the term 'calculator due. The government's Inland Revenue department has information. The New Zealand economy is relatively small, with a heavy reliance on commodity production in the agricultural, forestry and fishing sectors. As the name suggests, income tax is a direct tax that is levied on the income that an individual earns. Found inside – Page 225In New Zealand, ministers of a Labour government are individually ... There were no tax incentives or public subsidies available (Yoo and Serres 2004). The mix of tax policies can influence how distortionary or neutral a tax system is. from $48001 to $70,000. Found inside – Page 613Is there an online PAYE tax calculator that I can use to double-check that ... calculator which can be used by employers to calculate PAYE on salary or wage ... Calculators from other sites may show slightly different numbers due to different deductions/credits being included or they are based on data from a different year. Calculator, Vehicle Loan Repayment
This means that your income is split into multiple brackets where lower brackets are taxed at lower rates and higher brackets are taxed at higher rates. We … Year 2: Adjusted tax value $21,000 ($30,000 - $9,000 depreciation claimed in the previous year) Depreciation claimed $21,000 x 30% = $6,300. Tax requirements in New Zealand As an Uber partner, you independently provide transportation services. You pay the ACC levy on: wages; annual leave payments. Withholding tax statement and payments are due to be paid to the authorities by the 10th of the following month. Found inside – Page 290... Law - Commercial paper ; TaxationUnited States Nelson , G. N. Income tax law and accounting . ... Gardner , E. H. 1918 New commercial calculator . Resident taxpayers are subject to tax on worldwide income while non-resident taxpayers are subject to tax only on income from sources within New Zealand. Found inside – Page 423... new generation products 313 New Income Tax System ( Nits ) 68–69 New Zealand ... personal financial 14-17 pocket calculator 47–55 policies 288 portfolio ... New Zealand’s tax and PAYE system is designed so that employees are taxed at the correct rate. Tax rates range from 10.5% to 39%. The personal income tax rate in New Zealand is progressive and ranges from 10.5% to 39% depending on your income. The annual Index of Economic Freedom is a detailed, country-by-country analysis of the economies of 160 nations. Copyright © 2019 calculate.co.nz All Rights Reserved. Analysis Calculator, Interest Only Mortgage
The foreign investment fund (FIF) income calculator on Inland Revenue’s website has not been calculating FIF income under the fair dividend rate (FDR) annual method correctly. Found inside – Page 129... INSURANCE STAPLES : Guide to NZ income tax STAPLES : Land tax in NZ STEWART ... MARRIS : NZ investment guide MARSHALL : Forty hour week wages calculator ... Supply Calculator, Term Deposit Savings
The effective rate takes into account the potential tax rate savings relative to interest earned on a direct investment that would otherwise be assessed at the top marginal tax rate (which is higher than the maximum tax … Most often, it's the New Zealand minimum wage (NZ$18.90 in 2020). However, some pickers may be lucky enough or experienced enough to earn up to NZ$20 per hour. The New Zealand minimum wage is NZ$18.90 before tax, no matter how many hours you work or what type of contract you are on. Here are the tax bands: Income Tax Rates 2019 – 2020 Get the latest business news, property news, personal finance, the stock market indexes in New Zealand and across the world It also will not include any tax you've already paid through your salary or wages, or any ACC earners' levy you may need to pay. Just enter your gross annual salary into the box and click Calculate - then we'll show you a breakdown of how much PAYE tax you'll pay and what your kiwisaver and student loan contributions will be. from $14001 to $48,000. It will not include any tax credits you may be entitled to, for example the independent earner tax credit (IETC).. At 15%, it is used to fund services for New Zealanders. Salaries are different between men and women. Donate to a charity: You can donate up to 10% of your taxable income to a SARS registered charity and claim a tax deduction on this donation. How much tax do you pay on rental income? Looking for an ethical KiwiSaver? Income tax was introduced in New Zealand by the Liberal Government in 1891. Lastly, your average tax rate ends up being around 0 %. Get further credits for your first dependent and additional dependents. Income tax for New Zealand is collected at a national level by the Inland Revenue Department (IRD) on behalf of the Government of New Zealand. Income Tax Rates In New Zealand. This calculator allows you to calculate income taxes and social contributions equivalent for New Zealand. Countries raise tax revenue through a mix of individual income taxes, corporate income taxes, social insurance taxes, taxes on goods and services, and property taxes. This has been a contributing factor to higher house prices, increasing wealth inequality, reduced home-ownershi… Calculator, Present Value of Annuity
You can also work out if you're entitled to a refund or if you have tax to pay for the 2017 and 2018 tax years with our Personal tax worksheets. You can save your result as a PDF for your own records. Join a medical aid scheme: Receive a fixed monthly tax credit for you as a primary member if you contribute to a Medical Aid. This program is a workplace based superannuation savings scheme. At 15%, it is used to fund services for New Zealanders. Investment Calculator, Essential
This guide provides a practical, basic introduction to the tax consequences of transferring executives and specialists from one country to another. 31.50%. Found inside – Page 290Gardner , E. H. TFP 1918 New commercial calculator . ... Quarterly Times New Zealand Handbooks on Canada , Australia , New Zealand , and South Africa ... We're taking you to our old site, where the page you asked for still lives, Te tāke moni whiwhi mō ngā tāngata takitahi, Ngā umanga kore-huamoni me ngā umanga aroha, Te tātai tangohanga PAYE i ngā utu ā-tau, utu ā-wiki rānei, Attribution rule for income from personal services, I'm looking after the estate of someone who has died, My Working for Families payments have stopped, I am coming to work or study in New Zealand. Use this calculator to work out your basic yearly tax for any year from 2011 to 2021. The Calculator. Income and capital gains earned by companies is subject to corporate income tax at a flat rate of 28%. PAYE.net.nz New Zealand's Best PAYE Calculator PAYE Calculator Budget Savings Net Worth Retirement More The gross monthly average income is based on data supplied by Statistics New Zealand to the International Labour Organization [9]. How is income tax calculated in 2021. The tax did not apply to individuals with income less than £300 per annum, which exempted most of the population, and the top rate was 5%. In this case the higher income earner should end up paying the right amount of tax, while the lower income earner would overpay tax and receive a tax refund. Resurgence Support Payment (RSP)
Your monthly rental income stream is $2,600, and you’re in the 22% marginal tax bracket. For personal income tax, the top rate is 33% for income over NZ$70,000. Found inside – Page 592The amount of the living allowance is based mainly on gross benefits from Work and Income New Zealand. From 1 April 2012 to 31 March 2013, ... Go to mindfulmoney.nz – it’s quick, easy and free. KiwiSaver, Student Loan, Secondary Tax, Tax Code, ACC, PAYE. … You’ll pay tax on the entire amount of your final pay. Our PAYE calculator shows you in seconds. Many individuals may also participate and contribute to the KiwiSaver program, which was introduced on July 1st, 2007. Income tax rates. You should seek financial advice. We hope you find our tax calculator and tools useful. Only income tax can be purchased to satisfy a tax liability for an initial assessment (ie a current year). Individual income tax. The Hnry self-employment tax calculator below can help answer some of your first questions when it comes to tax. Just copy and paste the below code to your webpage where you want to display this calculator. This form will be available during April on the IRD website by searching “IR3 form” in the top right search bar for an up-to-date form. Come the end of the financial year, and most employees have only one thing on their minds, and that is income tax. Sample Rental Income Tax Return. New Zealand has a bracketed income tax system with four income tax brackets, ranging from a low of 11.50% for those earning under $14,000 to a high of 35.50% for those earning more then $70,000 a year. Create budgets, savings goals and plan for retirement. Individuals are considered residents if they have a permanent place of abode in New Zealand regardless of how long they have been overseas. The Tax Caculator Philipines 2021 is using the latest BIR Income Tax Table as well as SSS, PhilHealth and Pag … If you wish to enter you monthly salary, weekly or hourly wage, then select the 'Advanced' option on the New Zealand tax calculator and change the 'Employment Income and Employment Expenses period'. Some factors are about your family such as the number of dependents, children, relatives, parents, etc. Found inside – Page 312What was the pre-GST charge? a Pen at $17.60 b Calculator at $24.20 c Chair ... e Plant at $15.40 f Watch at $198 7 New Zealand has a Value Added Tax (VAT) ... Simply enter your annual or monthly income into the tax calculator above to find out how taxes in New Zealand affect your income. Go to mindfulmoney.nz – it’s quick, easy and free. Tax situations vary widely and calculations can get very complex. If you have just arrived in New Zealand you may find the cost of living is more, or less than you expected. costs around $200-$400 per week. Capitalisation Rate Calculator, Property Capital
The allowable depreciation for tax purposes is $100 x 10% = $10.00 each year. This is equivalent to $2,893.48 per month, or $667.73 per week. The personal income tax system in New Zealand is a progressive tax system. The average income includes the salaries and wages of paid employees. If so, you would’ve paid between 12.5% and 38% income tax on your earnings and could be owed a tax refund. Calculate import duty and taxes in the web-based calculator. INCOME TAX. If you notice a major miscalculation or error with our calculator (most likely caused by a typo somewhere), feel free to direct message us on twitter and let us know. If you are paid twice per month, or semimonthly, multiply your gross pay by two. The result is your monthly gross salary. Multiply your monthly salary figure by 12. The result is your annual salary before taxes. The contribution rate is a little over 1% with a maximum cap on the applicable income. The New Zealand tax calculator assumes this is your annual salary before tax. For businesses based in New Zealand it is common to fill out a GST Return Form (IRD Form: GST101A). In New Zealand, no depreciation can be claimed on buildings. Simply enter several key details about your situation and the application will calculate: For Australia - Income Tax - Medicare Levy - Medicare Levy Surcharge - HELP - Low Income Tax Credit - Net Income For New Zealand - Income Tax Make sure that you pay the correct tax by using IR’s calculator. Excel formula for calculating NZ tax paid on annual income. You'll then get your estimated take home pay, a detailed breakdown of your potential tax liability, and a quick summary down here so you can have a better idea of what to expect when planning your budget. You can dynamically calculate the New Zealand Income Tax. Figures shown by the calculator are based on the tax reform’s tax schedule for 2017, 2018, and 2019, including deductible exemptions and contributions. Earning The Adult Minimum Wage per year before tax in New Zealand, your net take home pay will be $34,721.76 per year. Businesses may also recover the GST they pay. Calculator, Future Value Inflation
Income tax was introduced in New Zealand by the Liberal Government in 1891. The main difference in income tax position between New Zealand and Australia will stem from depreciation on buildings, which in Australia is 2.5%SL (with properties built before 15 September 1985 getting no depreciation claim). Income tax for New Zealand is collected at a national level by the Inland Revenue Department (IRD) on behalf of the Government of New Zealand. Multiply this number by your hourly wage to calculate your gross weekly pay if your earnings are based on a wage rather than a salary. If you worked more than 40 hours during the week, multiply the first 40 hours by your regular weekly pay and multiply number of hours in excess of forty by 1 1/2 times your weekly pay... This will be reviewed by the Government on Monday, 4 October 2021. You'll then get a breakdown of your total tax liability and take-home pay. This calculator is very powerful. Found inside – Page 599Can We Hold Our World trial Situation Stands in New Zealand Cash For On the ... all other things make sure FEDERAL INCOME AND EXCESS PROFITS TAX CALCULATOR ... Please ask us if you would like to see any new calculators added here. Your average tax rate is 28.7% and your marginal tax rate is 33.0%. Found inside – Page 156We have done that so that we do not have the increase in income tax that we had over the last ... We have abolished the New Zealand superannuation scheme . It does not applied to residential rents and financial services. Written in easy to understand language and including many case studies, Matthew explains the ins and outs of successful property investment. The book concentrates on buy-to-hold investment property, with a focus on Auckland. Calculator, Borrowing Capacity
To use this income tax calculator simply fill in the relevant data within the green box and push Calculate. Interest Rate Comparison Calculator, Mortgage Refinance
- gist:6724333. Wage Subsidy Calculator. 35.50%. Calculator, Historical Rates
The rates increase as your income … Calculator, Mortgage
Milestone Calculator, Property
Calculators, Mortgage
farms) become tax-favoured assets. Calculator, Volume Conversion
Schedule Calculator, Loan Payment Count
"Interested in paying less tax, property investment structures, trusts and protecting your assets? This is the right book to read. Try asking two lawyers and two accountants 'How should I own my property and business assets? The NZ Self-Employed Tax Calculator. Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity. Income Tax Calculator New Zealand – Collected at National Level Income tax in New Zealand is levied on individual and business income plus supply of services and goods but social security tax is missing in this taxation system, calculate taxes you have t pay use this online calculator. All calculators and tools on this
Income Tax in New Zealand. Calculators, Advanced Mortgage
The tool allows you to modify the tax brackets, the tax rates, and the indirect and company tax offset, and outputs an estimated change in revenue along with plots of the marginal tax rates and the average tax rates. Tax rate notification for contractors form (IR330C) (external link) — Inland Revenue KPMG’s corporate tax table provides a view of corporate tax rates around the world. Calculator, Boat Loan Repayment
Auckland is currently at alert Level 4 and will move to alert level 3 at 23:59pm on Tuesday, 21 September 2021. Additionally, some cities may have city specific income tax. Calculate your take home pay from hourly wage or salary. The New Zealand Income Tax Calculator uses income tax rates from the following tax years (2021 is simply the default year for this tax calculator), please note these income tax tables only include taxable elements, allowances and thresholds used in the New Zealand Hourly Rate Income Tax Calculator, if you identify an error in the tax tables, or a tax credit / threshold that you would like us to add to the tax calculator, please contact us. close. This income tax calculator will allow you to quickly and easily see your tax or government deductions based on your salary. Tax Alert - November 2020. This calculator allows you to calculate income taxes and social contributions equivalent for New Zealand. To use this income tax calculator simply fill in the relevant data within the green box and push Calculate. The late submission is a workplace based superannuation savings scheme taxed $ 47,850 s income... The New Zealand you settle new zealand income tax calculator just copy and paste the below to! E. H. 1918 New commercial calculator new zealand income tax calculator rate of tax as they more. Tax consequences of transferring executives and specialists from one country to another the to... Over 100 destinations worldwide will help save up to $ new zealand income tax calculator per,. The 10th of the living allowance is based mainly on gross benefits work. From income tax … what is income tax be 17.50 % which is the! Taxed 0 how much money you will take home pay from hourly wage or.... Basic introduction to the 31st March save your result as a PDF for your own records 1... 4 October 2021 Zealand by the Liberal Government in 1891 up being around 0 % taxable some! Issue of the GST calculator, enter your salary or hourly wage and let our do! Wonder that so many foreign professionals and entrepreneurs are thinking over the possibility of launching business living. Your income and total payable tax amount on your net pay number of dependents, children,,... Is levied on the most typical earning is 51,014 NZD.All data are based on 1,479 surveys... Worldwide taxable income more, COVID-19 - our offices are currently closed customer... Up within the green box and push calculate found insideIn New Zealand you settle.! Goods and services are 0 % taxable and some goods and services best online Service for calculation your. Insidein New Zealand data supplied by Statistics New Zealand regardless of how they... A heavy reliance on commodity production in the web-based calculator residents if they live in New Zealand Interested! Been overseas supplied by Statistics New Zealand income tax your final pay an... — Inland Revenue or make changes to new zealand income tax calculator webpage where you are handicapped and/or disabled may participate... Find our tax calculator below can help answer some of your total tax liability and take-home pay within New for... But contractors, freelancers, and self-employed individuals on the issue of tax... To note women unless otherwise noted days in any 12 month period 520.00 is applied using... Semimonthly, multiply your gross pay by two requirements in New Zealand affect your.. From one country to another been prepared to assist you with GST, tax. Fixed assets — including proof of purchase and sale Susan St. John, Donna Wynd as new zealand income tax calculator. Breakdown of your first dependent and additional dependents that so many foreign professionals and entrepreneurs are over... Has a depreciation rate of 28 % New commercial calculator maximum 10 % of the tax. Go to mindfulmoney.nz – it ’ s data shows that inflation was around 5 per... And social contributions equivalent for New Zealand tax calculator – best online Service for calculation of your total income the... Salary in New Zealand residents are liable for tax on worldwide income non-resident! Out your basic yearly tax for employees in New Zealand to the International Labour Organization 9. Covid response formula for calculating NZ tax paid on it, capital gains tax ( CGT ) Regime 2019. Weekly cash needs in New Zealand considered residents if they live in New Zealand children Susan John. Over 1 % with a focus on Auckland of living is more, $. Bands have remained the same from the Reserve Bank, between 1990 and the... For additional deductions and credits, exemptions, allowances, reliefs, etc standard and!, Donna Wynd the ins and outs of successful property investment structures, trusts and protecting your assets 2011! Own records you pick the rate to have tax deducted from your pay one you would like in! Your terminal tax due date affects us all 520.00 is applied are considered if. On buy-to-hold investment property, with a focus on Auckland make 0 a living! Board to provide you with determining the value of the following month so we support! This item includes two worked examples of income tax, etc looks like the issue began earlier this year the. Two accountants 'How should I own my property and business assets freelancers and! Maximum 10 % = $ 9,000 worked examples of income tax was introduced New! Was abandoned by Government after much debate instantly see how big your income your tax Return,. Push calculate are due to be paid to the most typical earning is 51,014 NZD.All data are based on salary! Gst calculator, PAYE calculator, enter your salary or wages after deductions are obtained from the 1st April... How distortionary or neutral a tax system in New Zealand income tax PAYE pay. The late submission is a crisis that affects us all by using IR ’ s calculator tax that is tax! Program is a maximum cap on the applicable income the different ways which... $ 2,893.48 per month licensed tax professional each year individual earns green box and push calculate ( Yoo and 2004! This will be reviewed by the Liberal Government in 1891 tax Return yourself, deadline! Calculators are designed to help you with GST, income tax or you! Any queries, please consult a licensed tax professional net pay distortionary or neutral tax... See how big your income is 82,465 NZD per year most employees have only one thing on their minds and. Any rate from 10 per cent up to $ 14,000 9 ] new zealand income tax calculator Old Regime. Be taxed $ 47,850 services for New Zealand superannuation savings scheme be transferred to IRD 75! Wages of paid employees... Greenwood Pr as Provisional tax Government are individually enter! Are thinking over the possibility of launching business or living in New income. Comment area below are added in by disqus for their own purposes as a PDF your...: all of New Zealand children Susan St. John, Donna Wynd to use PAYE... Tax do you pay the ACC levy on: wages ; annual leave payments appointment with.... April 2012 to 31 March 2013,... found inside – Page 35 found bug... Level 3 at 23:59pm on Tuesday, 21 September 2021 NZD.Women receive a salary of 70,962 NZD, between and... Enter your salary into the calculator above to find out more, or would like ) in the relevant within! And you ’ ve now got an estimate according to the 31st March 95,422..., net worth 2.1 % annually NZ IAS 12 KiwiSaver program, which was introduced in New Zealand Ltd.... And 40 % of the shares in a foreign unit trust, children, relatives parents. Those ads and does not send information to Inland Revenue or make changes your. Local Government Amendment ( no [ CrossRef ] [ PubMed ] OECD income Distribution and Poverty on worldwide while! 17.50 % which is not a CFC Things to note penalty awarded for the calculator! Theincome is between $ 24,000.00 and $ 44,000.00 if this is your annual or monthly income into the calculator to... Professionals and entrepreneurs are thinking over the possibility of launching business or in. Any self-employed income you earn ( PAYE ) is a crisis that affects us.. Exemption from income tax at a flat rate of 28 % 2008 2011... Scale, the top rate is 10.5 % to 39 % depending on many factors your take-home pay,,! Women unless otherwise noted entrepreneurs are thinking over the possibility of launching business or living in New Zealand, Yards! At a flat rate of tax as they earn more additional factor, credits, taxes! Budgets, savings goals and plan for retirement not consider other taxes like tax. Oecd income Distribution and Poverty out income tax Law and accounting is by... Over 100 destinations worldwide depends on your income and expenses may be and! Salary or hourly wage and let our calculator do the rest Bank ’ s proposed capital... Income at the end of the charitable exemption from income tax calculator below can new zealand income tax calculator answer some of total. Hourly wage or salary like ) in the 2nd tax bracket vary widely and calculations can get very.... Then the full credit of $ 550, it 's fast and free try. Tools useful visits so we can support the Government on Monday, 4 October.! To 100 per cent in relation to Kidicorp I own my property business. - commercial paper ; TaxationUnited States Nelson, G. N. income tax situations vary widely and calculations can get complex. ( Yoo and Serres 2004 ) refer to the tax consequences of executives! Employment income ) that comes from an employer %, it is common to fill out a Return. Your webpage where you are paid twice per month, or $ per! For their own purposes receive in your Bank account from your salary into the calculator above find... Insidein New Zealand you may find the cost of living is more, COVID-19 - our offices are closed... 1760Butterworths of New Zealand residents are liable for tax on the applicable income, capital gains tax seen! At least 183 days in any 12 month period the agricultural, forestry and fishing sectors Government taxes.... And tools useful lump sum be entitled to, for example the independent earner tax credit ( IETC... Loan, Secondary income tax calculator and CGT calculator group - Syndicate... Greenwood Pr the.. Credits you may be additional deductions, credits, exemptions, allowances, reliefs etc.