New Health Promotion Levy on alcohol
09.34am 28 June 2019
We previously advised that there would be no change to the HPA levy this year but we are now aware that the levy rates will be going down on 1 July 2019.
The new Health Promotion Levy rates are:
| Class | Current HPA rates to 30 June 2019 | New HPA rates from 1 July 2019 |
|---|---|---|
|
A – 1.15–2.5 % alcohol |
0.5308 cents per litre |
0.5152 cents per litre |
|
B – 2.5–6 % alcohol |
1.6111 cents per litre |
1.5854 cents per litre |
|
C – 6–9% alcohol |
2.8308 cents per litre |
2.7478 cents per litre |
|
D – 9–14% alcohol |
3.5385 cents per litre |
3.4348 cents per litre |
|
E – 14-23% alcohol |
6.4722 cents per litre |
6.2001 cents per litre |
|
F – more than 23% alcohol |
13.6100 cents per litre |
13.3260 cents per litre |
| Beverage | Description | Rate from 1 July 2019 |
|---|---|---|
|
Beer
|
containing more than 1.15% vol but not more than 2.5% vol |
0.5152 cents per litre of alcohol |
|
containing more than 2.5% vol |
1.5854 cents per litre of alcohol |
|
|
Wine of fresh grapes
|
containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits |
6.2001 cents per litre of alcohol |
|
other |
3.4348 cents per litre of alcohol |
|
|
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
containing more than 14% vol, fortified by the addition of spirits of any substance containing spirits |
6.2001 cents per litre |
|
|
other |
3.4348 cents per litre of alcohol |
| Other fermented beverages (such as cider, perry, mead) |
containing more than 1.15% vol but not more than 2.5% vol |
0.5152 cents per litre of alcohol |
| containing more than 2.5% vol but not more than 6% vol | 1.5854 cents per litre of alcohol | |
| containing more than 6% vol but not more than 9% vol | 2.7478 cents per litre of alcohol | |
| containing more than 9% vol but not more than 14% vol | 3.4248 cents per litre of alcohol | |
| containing more than 14% vol but not more han 23% vol | 6.2001 cents per litre of alcohol | |
| containing more than 23% vol | 13.3260 cents per litre of alcohol | |
| Spirits and spirituous beverages | the strength of which can be ascertained by OIML hydrometer (brandy, whiskey, rum and tafia, gin and geneva, vodka) other | 13.3260 cents per litre of alcohol |
| containing more than 1.15% vol but not more than 2.5% vol | 0.5152 cents per litre of alcohol | |
| containing more than 2.5% vol but not more than 6% vol | 1.5854 cents per litre of alcohol | |
| containing more than 6% vol but not more than 9% vol | 2.7478 cents per litre of alcohol | |
| containing more than 9% vol but not more than 14% vol | 3.4348 cents per litre of alcohol | |
| containing more than 14% vol but not more than 23% vol | 6.2001 cents per litre of alcohol | |
| containing more than 23% vol | 13.3260 cents per litre of alcohol | |
| Bitters | containing not more than 23% vol | 6.2001 cents per litre of alcohol |
| containing not more than 23% vol | 13.3260 cents per litre of alcohol | |
| Liqueurs and cordials | containing more than 1.15% vol but not more than 2.5% vol | 0.5152 cents per litre of alcohol |
| containing more than 2.5% vol but not more than 6% vol | 1.5854 cents per litre of alcohol | |
|
containing more than 6% vol but not more than 9% vol |
2.7478 cents per litre of alcohol |
|
|
containing more than 9% vol but not more than 14% vol |
3.4348 cents per litre of alcohol |
|
|
containing more than 14% vol but not more than 23% vol |
6.2001 cents per litre of alcohol |
|
|
containing more than 23% vol |
13.3260 cents per litre of alcohol |
The Legislative Instrument that provides for these new rates is the New Zealand Public Health and Disability (Health Promotion Agency Levy) Order 2019.
Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2019 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).