New Health Promotion Levy on alcohol

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 alcoho
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, whisky, 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).