Te Hiringa Hauora/Health Promotion Agency has taken over the functions previously carried out by the Alcohol Advisory Council (ALAC). From 1 July 2013 the ALAC levy became known as the HPA levy.
The annual adjustment to the levy on alcohol products took place on 1 July 2021. Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2021 are subject to the new rates.
The payment of the HPA levy, and the GST on the levy, should continue to be recorded on entries as the ALAC levy, until further notice.
A summary of the current alcohol products and rates are:
| Beverage | | Rate from 1 July 2021 |
|---|---|---|
|
Beer
|
containing more than 1.15% vol but not more than 2.5% vol
|
0.5116 cents per litre of alcohol |
| containing more than 2.5% vol | 1.5058 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
|
5.9181 cents per litre of alcohol
|
| other | 3.4104 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 or any substance containing spirits
|
5.9181 cents per litre of alcohol
|
| other | 3.4104 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 | 0.5116cents per litre of alcohol |
| containing more than 2.5% vol but not more than 6% vol | 1.5058 cents per litre of alcohol | |
| containing more than 6% vol but not more than 9% vol | 2.7283 cents per litre of alcohol | |
| containing more than 9% vol but not more than 14% vol | 3.4104 cents per litre of alcohol | |
| containing more than 14% vol but not more than 23% vol | 5.9181 cents per litre of alcohol | |
|
containing more than 23% vol
|
12.7876 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 | 12.7876 cents per litre of alcohol |
| containing more than 1.15% vol but not more than 2.5% vol | 0.5116cents per litre of alcohol | |
| containing more than 2.5% vol but not more than 6% vol | 1.5058 cents per litre of alcohol | |
| containing more than 6% vol but not more than 9% vol | 2.7283 cents per litre of alcohol | |
| containing more than 9% vol but not more than 14% vol | 3.4104 cents per litre of alcohol | |
| containing more than 14% vol but not more than 23% vol | 5.9181 cents per litre of alcohol | |
|
containing more than 23% vol
|
12.7876 cents per litre of alcohol | |
|
Bitters
|
containing not more than 23% vol | 5.9181 cents per litre of alcohol |
|
containing more than 23% vol
|
12.7876 cents per litre of alcohol | |
|
Liqueurs and cordials
|
containing more than 1.15% vol but not more than 2.5% vol | 0.5116 cents per litre of alcohol |
| containing more than 2.5% vol but not more than 6% vol | 1.5058 cents per litre of alcohol | |
| containing more than 6% vol but not more than 9% vol | 2.7283 cents per litre of alcohol | |
| containing more than 9% vol but not more than 14% vol | 3.4104 cents per litre of alcohol | |
| containing more than 14% vol but not more than 23% vol | 5.9181 cents per litre of alcohol | |
|
containing more than 23% vol
|
12.7876 cents per litre of alcohol |
Rate: Various