Local Government Act 1974

Local authorities fuel tax - Application of proceeds of tax

199A: Order in Council prescribing local authorities fuel tax

You could also call this:

"The Governor-General can decide which fuels to tax and how much to charge"

Illustration for Local Government Act 1974

The Governor-General can make an Order in Council to decide which engine fuels are subject to a special tax. You can find out what engine fuels are included by looking at the Excise and Excise-equivalent Duties Table, which is defined in section 5(1) of the Customs and Excise Act 2018. The Governor-General can also set the tax rates for these fuels.

The tax rates for these fuels cannot be higher than the rates set out in Schedule 6 for similar fuels. This means that if a fuel is similar to another fuel, or is often mixed with it, the tax rate cannot be higher than the rate for that other fuel.

If there is a conflict between the tax rates set by the Governor-General and the rates in Schedule 6, the rates in Schedule 6 take priority. Any order made under this section is considered secondary legislation, which has its own publication requirements as outlined in Part 3 of the Legislation Act 2019.

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This page was last updated on 10 September 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1667947.

Topics:

Money and consumer rights > TaxesTransport and travel > Driving

199: Effect on agreements of imposition or alteration of tax, or

"How tax changes affect agreements to sell fuel"

200: Regulations in respect of local authorities fuel tax, or

"Rules about fuel tax for local councils"

Part 11Local authorities fuel tax
Application of proceeds of tax

199AOrder in Council prescribing local authorities fuel tax

The Governor-General may, by Order in Council,—
specify the engine fuels set out in the Excise and Excise-equivalent Duties Table (as defined in section 5(1) of the Customs and Excise Act 2018) to be specified engine fuel for the purposes of this Act; and
prescribe the scale rates for specified engine fuel.

The scale rates of the local authorities fuel tax prescribed by an Order in Council under subsection (1)(b) may not exceed the rate of the local authorities fuel tax scale rates set out in Schedule 6 for any class of engine fuel—
for which the specified engine fuel is a functional substitute; or
with which the specified engine fuel is commonly blended.

Subsection (2) overrides subsection (1).
An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes

Section 199A: inserted, on 1 October 2008, by section 17 of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
Section 199A(1)(a): replaced, on 1 January 2010, by section 11(4) of the Customs and Excise Amendment Act 2009 (2009 No 61).
Section 199A(1)(a): amended, on 1 October 2018, by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).
Section 199A(4): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).