COVID-19 levy relief

Fire and Emergency recognises the financial impact that COVID-19 is having on some New Zealand businesses and individuals. We have made some concessions within the scope of the legislation we administer to help mitigate that impact, and have put in place a process to consider waiving up to two months of interest on late levy payments for policies incepted after 1 March 2020. This process is currently in place and will be reviewed in January 2021.

Where possible, we will pre-approve interest waiver requests relating to COVID-19 for individual clients, and therefore ask to be informed as soon as possible if levy payments are likely to be delayed. Fire and Emergency will also consider COVID-19 interest waivers where levy has been paid after the due date. Where a client of a liable payer has made a levy payment for the current period, we expect this payment to be forwarded either on the due date, or as soon as practical after payment is received. 

Who can apply?

We will accept an application for an interest waiver from a client, their broker or their insurer as long as the broker and/or insurer are based in New Zealand.

Work and Income Wage Subsidy

If the client received a wage subsidy from Work and Income you do not need to apply for an interest waiver. We will automatically apply the waiver.

Levy less than $26,000 (excluding GST) 

If your levy is less than $26,000 a year and your levy is expected to be less than two months late, you do not need to apply for an interest waiver. We will automatically apply the waiver.

Information Required

To process the request we require the following information for each client:

  • Name of Client
  • NZBN (if applicable - this helps us identify clients more accurately and easily)
  • Policy Inception or Renewal Date
  • Type of Insurance
  • Levy Payable
  • Expected date of levy payment
  • Evidence of financial impact of COVID-19, this could include:
    • Evidence that the client has experienced at least a 30% decline in revenue for at least one month compared to the prior year after 1 March 2020.
    • Other information that provides evidence that the client’s financial position has been materially affected by COVID-19 may be considered.

We may ask for further information after review.

Any information supplied to us will be treated confidentially and in accordance with sections 97 and 98 of the Fire and Emergency New Zealand Act 2017 and the Privacy Act 1993. It will be stored in our secure system that only limited staff have access to. We will not use any client information provided for any purposes other than for the assessment and administration of levy, including a request for waiver of interest.

Requesters are welcome to use Objective Connect to securely send requested information to us, please contact us to arrange.

Decision timeframe

Once we have all the necessary information to process a waiver request, we will aim to advise the outcome within 5 working days.  Decisions will be made on a case by case basis at the discretion of the Deputy Chief Executive, Finance and Business Operations or their delegate, on the basis of all the relevant information available.

If the waiver request is approved, we will notify the requestor. Levy can then be paid on the new due date with the system automatically applying an interest waiver period of up to two months. If levy is paid after the new due date, then an invoice will be issued to the liable payer for the balance of interest incurred from the new due date.

Request a Waiver

Please email all requests for an interest waiver to LevyWaiver@fireandemergency.nz