Payment

The amount of Building Services Levy payable will vary according to the type of application and, where applicable, the value of building works undertaken. The table below shows the application types that attract BSL and how much should be paid to the local government permit authority.

Permit authorities pay the levy to Building and Energy for certificates or permits that have been issued or granted.  More information for permit authorities on remittance to Building and Energy is provided below.

Determining value of work

When estimating the value of building work, Schedule 1 of 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; and
• Profit margin.

More information can be found in Industry Bulletin 76 – Estimating the value of building work.

The value of unauthorised work is the current value of the work as determined by the permit authority.

Local government levy remittance

The Building Services (Complaint Resolution and Administration) Regulations 2011 requires a permit authority to remit building services levy to the Building Commissioner within 14 days after the end of the month in which it issues or grants a permit or building approval certificate. Permit authorities are required to use ‘Form 81 – Building Services Levy remittance advice’ and to provide a supporting report which provides a breakdown of the remittance.  The supporting report provided by permit authorities must include the following information:

• Application type
• Date received
• Permit number
• Site address
• Description of works
• Main BCA class
• Estimated value of works
• Works authorised/unauthorised
• Amount of building services levy collected
• Name and registration number of builder
• Building surveyor number
• Date of issue or grant
• Number of storeys

• Further information on Building Services Levy data requirements can be found in Industry Bulletin 143.

Refund of the Building Services Levy

Under Regulation 16 of the Building Services (Complaint Resolution and Administration) Regulations 2011, if a permit authority refuses to grant a permit or building approval certificate, or if an applicant withdraws an application before the permit or certificate is issued or granted, the permit authority must refund the building services levy.

Once a permit or certificate is granted or issued the permit authority forwards the building services levy to Building and Energy.  The levy cannot then be refunded unless the Building Commissioner assesses that there are exceptional circumstances which might qualify for a refund.