New Health Promotion Agency (HPA) levy rates for alcohol from 30 June 2022
04.20pm 02 June 2022
The annual adjustment to the levy rates on alcoholic beverages will take place on 30 June 2022.
It is occurring on this date because of the upcoming health system reforms.
The alcohol levy is set under the New Zealand Public Health and Disability Act 2000. This is being replaced by the Pae Ora (Healthy Futures) Act. The new Pae Ora Act comes in to force on 1 July. There are transitional provisions in section 36 of the Legislation Act 2019. For those to apply and for the levy to transfer over to the new legislation, the order has to already be in force on 1 July 2022.
Class - Alcohol | Current HPA rates to 29 June 2022 (cents per litre) |
New HPA rates from 30 June 2022 (cents per litre) |
A – 1.15–2.5% | 0.5116 | 0.5594 |
B – 2.5–6% | 1.5058 | 1.6282 |
C – 6–9% | 2.7283 | 2.9833 |
D – 9–14% | 3.4104 | 3.7291 |
E – 14-23% | 5.9181 | 6.3343 |
F – more than 23% | 12.7876 | 14.4172 |
The Legislative Instrument that provides for these new rates is the New Zealand Public Health and Disability (Alcohol Levy) Order 2022 (PDF 327 KB).
Alcohol products removed from a licensed manufacturing area or imported after midnight on 29 June 2022 will be subject to the new rates.
For further information, see the Health Promotion Agency website or please contact Customs on 0800 428 786 (0800 4 CUSTOMS).