Waste Minimisation Act 2008

Waste disposal levy - Estimated levy and unpaid levy

35: Interest on unpaid levy

You could also call this:

"Paying late: what happens if you don't pay a levy on time"

Illustration for Waste Minimisation Act 2008

If you do not fully pay a levy by the due date, you will owe more money. The amount you owe will increase each day, based on a formula. The formula is: amount of increase = unpaid amount × prescribed rate.

You will not have to pay extra interest on the increased amount. This means the increase is only added to the original amount you owed.

The way the interest is calculated was changed on 1 January 2018, by section 29 of the Interest on Money Claims Act 2016.

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This page was last updated on 30 September 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1154607.

Topics:

Money and consumer rights > Taxes

34: Estimation of amount of levy payable, or

"How the amount of waste levy you owe is estimated if you don't provide correct information"

36: Unpaid levy is debt, or

"If you don't pay a levy, you might have to pay it back like a debt in court."

Part 3Waste disposal levy
Estimated levy and unpaid levy

35Interest on unpaid levy

If the operator of a disposal facility does not fully pay an amount of levy (the original amount) by the close of the due day for payment, the levy owing is to be treated as having been increased by an amount calculated daily using the following formula:
$amount of increase = unpaid amount × prescribed rate$

Where:
Any amount of increase calculated under subsection (1) is not itself subject to an increase under that subsection.

Notes

Section 35(1) formula: amended, on 1 January 2018, by section 29 of the Interest on Money Claims Act 2016 (2016 No 51).