About the NZFS Levy

• The Fire Service levy is used to fund the operations of the New Zealand Fire Service.
• Levy is payable on all insurance contracts covering New Zealand property against loss from fire.
• Goods and Services Tax (GST) of 12.5% is payable on all levy payments
• The levy rate is reviewed annually by the Minister of Internal Affairs.

Payment of the NZ Fire Service levy depends on how the insurance cover is arranged. The different options are:

• For fire insurance contracts negotiated with a New Zealand office of an insurance company - the NZ insurer pays levy to the NZFS. Levy Certificate - Form 6
• For fire insurance contracts negotiated by a NZ broker with an offshore insurance company - the NZ broker pays the levy to the NZFS. Levy Certificate - Form 6
• Where insurance is arranged with neither of the above, then the owner of the property is obligated to pay the levy directly to the NZFS. Forms 2, 3 and 6
• If an owner of property makes a payment to a fund or reserve to cover future loss or damage resulting from circumstances that include fire, then they also have an obligation to pay levy directly to the NZFS. Forms 4, 5 and 6

Fire Service levy must be paid to the NZ Fire Service by the 15th day of the second month following commencement of the contract (i.e. if the policy begins on the 31st of December, payment should be received by the 15th of February).

The Fire Service Act sets out that failure to pay levy or the correct amount of levy will result in the charging of interest and surcharge on any unpaid sum. If you are unsure of your obligations or your clients obligations or you require further information please contact:

Levy Analyst,
New Zealand Fire Service,
PO Box 2133,
Wellington,
Phone: +64 4 496 3656,
Fax: +64 4 471 1791,
E-mail: levy.analyst@fire.org.nz