Food Business Levy
Food Business Levy
From July 1, 2025, the Ministry for Primary Industries (MPI) has introduced a new Food Business Levy for all registered food businesses under the Food Act 2014. Waipā District Council is responsible for collecting this levy each year on behalf of MPI. Council does not retain this levy, they only collect it on behalf of MPI, as required by the Food (Fees, Charges, and Levies) Amendment Regulations 2024.
In 2024, the Government agreed to enhance core food safety services under the Food Act 2014 through the Food Business Levy.
The Food Business Levy came into effect from 1 July 2025. It will be charged per place if you operate under a Food Control Plan (FCP) or per registered business if you operate under a National Programme. As council, we are responsible to collect and transfer the levy to the Ministry for Primary Industries (MPI).
Who will be charged?
If your food business is registered with Waipā District Council, you’ll receive an invoice for the levy each August.
- New businesses will be charged the levy when they register.
- Existing businesses will be charged annually in August.
Council charges $11.00 plus GST to recover MPI’s administrative costs, per collection.
Levy amounts
The levy will be phased in over three years:
| from July 1, 2025 to June 30, 2026 | $66.13 |
| from July 1, 2026 to June 30, 2027 | $99.19 |
| from July 1, 2027 onwards | $132.25 |
What the levy helps fund
The levy supports MPI to:
- Provide food businesses with education and guidance on food safety
- Monitor the food system and identify risks early
- Deliver consistent and fair verification and enforcement services
- Run national campaigns on key food safety issues
- Keep food safety rules and standards up to date
How Levy is applied
The method of levy application will vary according to the registration type:
| Registration type | How the Food Business Levy is charged | Application | Example of multisite |
|---|---|---|---|
| Template Food Control Plan | Food Business Levy charged per site | If you run your business from three sites, you
will pay:
- A registration or renewal fee - A Food
Business Levy for each site, and
| - Business
with 3 restaurants - 3 Levies
- Business with a café, food vehicle and one fixed coffee cart - 2 Levies - Business with one fixed site and 4 food vehicles - 1 Levy - Business with 3 mobile food vehicles - pays 1 Levy - Business with one fixed site, one fixed food vehicle and one mobile vehicle - 2 Levies - 2 Horticulture business or Dairy Shop opted to FCP - 1 Levy |
| National Programme | Food Business Levy charged per registered business | If you run your business from three sites, you
will pay:
- Registration or renewal fee - One Food Business Levy, and - The Food Business Levy collection fee. | - Business with
five dairy shop – 1 Levy
- Business with 3 coffee carts and a coffee shop – 1 Levy |
What the levy helps fund
The levy supports MPI to:
- Provide food businesses with education and guidance on food safety
- Monitor the food system and identify risks early
- Deliver consistent and fair verification and enforcement services
- Run national campaigns on key food safety issues
- Keep food safety rules and standards up to date
What happens if I don’t pay the Levy?
The Food Business Levy is set in the Food (Fees, Charges, and Levies) Regulations 2015, and all businesses registered under the Food Act must pay.
Should you not pay the levy after 60 days, Council refers your debt to MPI. This may result in further action, which may include debt collection, penalty interest being added, and the debt being lodged with a collection agency.
Food businesses that change ownership
If a food business changes ownership during the period, the Levy is only payable once for the period. If the original business owner didn’t pay the Levy, the new owner is liable for its payment.
Food businesses that cease trading
MPI will not refund the Levy to businesses that have ceased trading but already paid the Levy.
When food businesses suspend registration
If a business voluntarily suspends its registration, the Levy is still payable.
To learn more, visit the MPI website: Food Act 2014 fees, charges, and levies
If you have any further questions, please do not hesitate to contact Environmental Health Team on 0800 924 723
or info@waipadc.govt.nz or MPI on foodactlevies@mpi.govt.nz.
