The Resurgence Support Payment (RSP) is a payment to help support viable and ongoing businesses or organisations due to a COVID-19 alert level increase to Level 2 or higher. If your business or organisation is facing a reduction in revenue due to an alert level increase, you may be eligible for the RSP.
Resurgence Support Payment applications for the alert level increase announced on 17 August 2021 are open.
A second RSP has also been announced. Applications for this second payment will open from 8am on Friday 17 September. Businesses and organisations will be able to apply for the second payment, even if they have received the first payment.
Applications for both payments will remain open for one month after a nationwide return to Alert Level 1.
Businesses and organisations will be eligible if they experience a 30% drop in revenue over a seven day period after an alert level increase and meet other eligibility criteria. For the first payment the seven-day period must start on or after 17 August. For the second payment the seven-day period must start on or after 8 September. This drop is compared to a typical seven-day period in the six weeks before the increase in alert level. Seasonal businesses should show a 30% revenue drop compared with a similar week the previous year.
The decline in revenue must be a result of the specific alert level change, not just COVID-19 in general. You must have been in business for at least one month prior to the alert level change on 17 August 2021 to be eligible to apply.
Charities, not-for-profit organisations, the self-employed and pre-revenue businesses, such as start-ups may also be eligible.
This payment is not a loan, so does not need to be repaid. The payment must be used to help cover business expenses such as wages and fixed costs.
There have been some recent changes to the eligibility criteria for commonly owned groups. A commonly owned group generally consists of businesses that have the same owners. Some individual businesses or organisations within a commonly owned group may now be eligible for RSP. You can find examples of commonly owned groups and more eligibility criteria for the RSP on the Inland Revenue website.
You can also calculate how much you may be entitled to and how to apply on Inland Revenue's website.Eligibility for the Resurgence Support Payment
If you don’t meet the criteria for RSP but do have cash flow problems, Inland Revenue can help. Visit their Manage my tax page for more information.Manage my tax