With the commencement of the Building Act 2011 from 2 April 2012 the levy is 0.09% of the value of the work subject to a Building Permit or Demolition Permit valued over $45,000.
Applications to approve unauthorised building work retrospectively valued over $45,000 attract a higher levy of 0.18%.
Applications for Occupancy Permits and Building Approval Certificates, and for Building and Demolition Permits valued $45,000 or less, are a flat rate of $40.50.
Applications to approve unauthorised building work retrospectively valued $45,000 or less will attract a higher levy set as a flat rate of $91.00.
Payment
The building services levy is payable to the local government (also known as a permit authority) when the application is made. The table below sets out the levy in respect to building approval certificates and permits as from 2 April 2012.
Application Types | Building Services Levy |
| | Over $45,000 | $45,000 or less |
| Building Permit | 0.09% of the value of the work | $40.50 |
| Demolition Permit | 0.09% of the value of the work | $40.50 |
| Occupancy Permit or Building Approval Certificate for approved building work under ss47, 49, 50 or 52 of the Building Act | $40.50 | $40.50 |
| Occupancy Permit or Building Approval Certificate for unauthorised building work under s51 of the Building Act | 0.18% of the value of the work | $91.00 |
| Occupancy Permit under s46 of the Building Act | No levy is payable | No levy is payable |
Modification of Occupancy Permit for additional use of building on temporary basis under s48 of the Building Act
| No levy is payable | No levy is payable |
Determining value of work
The value of unauthorised work is the current value of the work determined by the permit authority.
When estimating the value of building work, the Building Regulations 2012 requires that the value is the sum of the value of the following relevant components (including GST):
- All goods (including manufactured goods forming part of the work)
- Labour
- Services necessary
- Fees payable
- Overheads to be met
- Profit margin
Refund of levy
If the permit authority (local government) refuses the application for a permit or building approval certificate, it must refund the applicant the amount of the amount paid in respect to the levy.