The Inland Revenue Department has been given the power to waive interest on late tax payments for victims of the Canterbury earthquake.
The interest - known as use of money - is routinely charged on late payments.
Revenue Minister Peter Dunne says the waiver recognises that many people will not be able to pay their tax and hopefully will alleviate some of the stress.
It will apply to interest on payments due from people who have been prevented from meeting their tax obligations - for example, if they cannot access their building or their records have been destroyed.
Mr Dunne says the department's Christchurch office is running again and encourages people to get in touch if they have any concerns.
An IRD disaster response line has also been set up on 0800 473 566.