Part 4Provisions relating to recognition, territorial authorities, administration, and enforcement
Payment of statutory debt
215Penalty for failure to pay statutory fees, etc
In this section, and in sections 216 and 217, statutory debt—
- means any fee, charge, or levy required to be paid to the Ministry or the holder of any specified office by or under this Act; but
- does not include any debt owed to the Ministry by a territorial authority.
If, after the expiry of the time provided for by or under this Act or by subsection (4), all or any part of a statutory debt remains unpaid, the debt increases by an amount calculated in accordance with subsection (3).
The amount by which an unpaid statutory debt, or any unpaid part of a statutory debt, increases is the sum of—
- 10% of the debt (or of that part of the debt that remained unpaid after the expiry of the time provided for the debt’s payment); and
- for every complete period of 6 months after that expiry during which the debt or any part of it (including any deemed increase calculated under this subsection) has remained unpaid, 10% of the debt or that part.
If a time for payment is not provided for by or under this Act, the debt must be paid within 20 working days after the written demand for payment from the Ministry is received by the person responsible for payment.
When the Ministry notifies a person of the incurring of a statutory debt, it must also notify that person of the consequences of non-payment under this section.
This section applies only in respect of statutory debts that first arise after the commencement of this Act.


