About this guide

This factsheet explains when a liable parent in prison may qualify for a child support exemption or reduced payments. Eligibility depends on the period in prison, income and the type of child support arrangement.

Before applying

Apply while you are still in prison. Inland Revenue may ask for an IR105 application; phone and myIR channels may also be available in some cases. Check the current IRD guidance before you apply.

Related forms

• IR105 – Prisoner and hospital patient exemption application
• IR198 – What is child support?

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