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Levy Rates 
NZFS Levy information

 

For information about proposed changes to levy rates visit www.firelevy.co.nz.

 

Submissions closed on 30 November 2016.


The New Zealand Fire Service is mainly funded by a levy on contracts of insurance where property is insured against the risk of fire. 


“Property” means any real or personal property situated in New Zealand, but does not include the categories of property set out in Schedule 3 of the Fire Service Act, or any property which is the subject of cover under a contract of marine insurance as defined in the Act. 


Property includes, but is not limited to: buildings, office equipment, plant equipment, contents, stock & car parks.


Responsibility for calculating and making payment of levy depends on how the insurance cover is being arranged.

  • Where there is a New Zealand based insurer involved in the policy, levy is payable by the insurer
  • Where there is not a New Zealand based insurer involved, but there is a New Zealand based broker, levy is payable by the broker.
  • Where there is a New Zealand based broker, but insurance is split between New Zealand based insurers and offshore insurers, then the New Zealand based insurer is responsible for their portion of risk insured, and the New Zealand based broker is responsible for the portion of risk insured offshore.
  • In all other circumstances, levy is payable to the Commission by the insured

All payments of Fire Service Levy must be submitted with the appropriate forms depending on the situation. For information on the forms requirement, see Payments & Forms


Levy is payable by the 15th day of the second month following commencement of the policy. For example, if a policy is from 1 January 2015 to 1 January 2016, then the Fire Service Levy would be payable by the 15th of March 2015. 


Goods and Services Tax (currently 15%) is payable on Fire Service Levy.


Late payments may incur interest and/or surcharge, therefore it is in your best interests to ensure levy is paid by the due date.


The New Zealand Fire Service endeavours to ensure that direct payers who paid levy in prior years are sent reminder letters, however the calculation and payment of levy ultimately falls on the party that is responsible for payment.