A new scam email is circulating, falsely claiming to be from the Inland Revenue Department (IRD) and claiming the recipient is eligible for the Cost of Living Payment.

At first glance, the email may appear to be legitimate to some as it has the IRD’s logo and the same layout as an IRD email.

However, the Cost of Living Payment was already rolled out last year, and there are no public plans for it to make another appearance.

The last payment was sent out to the public on October 3, meaning any emails sent from IRD to customers now would be a scam.

Things to look out for:

IRD have previously outlined how to tell if an email that appears to be from them is genuine or not.

“When we email you, we will include your name or myIR username,” the government department said on its website.

IRD has also said it does not include attachments, working links or your email address in their emails.

Anyone who receives a scam email is urged to forward it to [email protected], and if you aren’t sure if the email you have received is a scam or not, you are encouraged to call IRD on 0800 700 334.