August 2023
The Fire and Emergency New Zealand (Levy) Amendment Act 2023 was enacted on 5 April 2023. The legislation changes the commencement date for new levy provisions in Part 3 of the Fire and Emergency New Zealand Act 2017 (Sections 80 to 140) to 1 July 2026.
In addition, four key amendments will come into force from 1 July 2026:
- The levy will be charged on insurance contracts for fire damage as it is now (rather than material damage, as originally drafted).
- The basis for calculating the levy will change from the amount insured to the sum insured in all contracts for fire damage.
- The levy will apply as a flat fee to all motor vehicle insurance policies regardless of vehicle weight.
- The definition of residential property will change, which will change how mixed-use buildings are levied. Residential parts of mixed-use buildings will pay a residential property levy rate, while non-residential parts will pay a non-residential property levy rate.
In May 2023, Fire and Emergency held a public consultation on a proposed increase to the transitional levy for the next two years (2024/25 and 2025/26) to raise more revenue and ensure we can effectively keep doing what we do until the Part 3 levy takes effect.
In July 2023, Cabinet approved an increase to the transitional levy of 12.8%, to take effect on 1 July 2024. The transitional levy will continue to apply until the Part 3 levy comes into force.
August 2021
We recognise that COVID-19 is having an impact on businesses again. Until 30 September 2021, the following forms do not need to be witnessed by a Justice of the peace, but do need to be signed using our online form:
Our remaining forms can be signed digitally. Please continue to email the forms to fel@fireandemergency.nz. Our staff continue to work from home and our team is fully operational. It is acceptable for electronic signatures to be accepted for indemnity values. The name of the person signing must be recorded, as well as the date. Please contact us for more information.
If you have difficulties in paying levy on time as a result of COVID-19, please contact us.
March 2021
Our COVID-19 levy relief page has been discontinued. If you continue to experience hardship due to COVID-19, please email us at fel@fireandemergency.nz . We may be able to offer an interest waiver as per our policy.
September 2020
Our COVID-19 levy relief information has been updated.
Levy forms can still be completed electronically, but these must be witnessed and signed in accordance with the Fire Service Act 1975.
June 2020
From 1 September 2020 we’ll no longer accept cheques as a form of payment.
Please visit here for other payment options.
May 2020
Further to our April 2020 update, Forms 2, 5 & 7 do not need to be witnessed by a Justice of the peace, but do need to be signed using our online forms until 30 June 2020.
We now have levy relief payment options available. Please see our page COVID-19 levy relief.
April 2020
We recognise that COVID-19 is changing the way business operates. Until 31 May 2020, the following forms do not need to be witnessed by a Justice of the peace, but do need to be signed using our online forms.
Our remaining forms have been adjusted and you can now sign these digitally. Please continue to email the forms to fel@fireandemergency.nz.
We are currently considering financial measures to assist payment of levy during these challenging times. Please contact us if you have any queries in the interim. Our staff continue to work from home and our team is fully operational.
It is now acceptable for electronic signatures to be accepted for indemnity values. The name of the person signing must be recorded, as well as the date. Please contact us for more information.
July 2019
The Fire and Emergency New Zealand (Levy) Amendment Act 2019 was passed into legislation on 7 May 2019. The legislation changes the commencement date for new levy provisions in the Fire and Emergency New Zealand Act 2017 ( Sections 80 to 140) to 1 July 2024.
In addition, two new exemptions will come into force from 1 July 2019. New Zealand Defence Force property and art and items held in collections of cultural heritage bodies. Fire and Emergency New Zealand has prepared a guideline for the new exemptions which you can view below. Please email us at FEL@fireandemergency.nz if you have any queries.
- Guideline on additional exemptions from 1 July 2019