Pae Ora (Healthy Futures) Act 2022

Schedule 7: Classes of alcohol and rates for each class

You could also call this:

"Alcohol classes and their prices in the Pae Ora Act"

Illustration for Pae Ora (Healthy Futures) Act 2022

You can find different classes of alcohol in the Pae Ora (Healthy Futures) Act 2022. These classes are defined by the type of alcohol and its strength. The strength is measured by the percentage of alcohol by volume. You can see the classes and their rates in a table. The table shows the class, the legal definition, a description, and the rate. The rate is either a fixed percentage or variable, which means it changes. The variable rate is calculated by taking the average alcohol content of all the alcohol in that class that was imported or made in New Zealand the previous year. This is done for each financial year. You can find more information about this in sections ss 101 and 102.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS576023.

This page was last updated on 28 January 2026 — View changes

Topics:

Health and wellbeing > Public health

Schedule 6: Provisions relating to imposition and payment of Ministry levies, or

"Rules about charging levies on alcohol to help with alcohol-related problems"

7Classes of alcohol and rates for each class Empowered by ss 101, 102

The following table is small in size and has 4 columns. Column 1 is headed Class. Column 2 is headed Legal definition of class. Column 3 is headed Indicative description. Column 4 is headed Rate
Class	Legal definition of class	Indicative description	Rate
	Alcohol which, if imported, would be classified within the following tariff items	Percentage of alcohol by volume in most items in class
A	2203.00.12, 2206.00.37, 2208.70.30, 2208.90.62	More than 1.15% but not more than 2.5%	1.5%
B	2203.00.22, 2203.00.31, 2203.00.39, 2206.00.47, 2208.70.40, 2208.90.68	More than 2.5% but not more than 6%	Variable
C	2206.00.57, 2208.70.50, 2208.90.72	More than 6% but not more than 9%	8%
D	2204.10.01, 2204.10.18, 2204.21.18, 2204.22.90, 2204.29.90, 2205.10.19, 2205.10.38, 2205.90.19, 2205.90.38, 2206.00.08, 2206.00.68, 2208.70.60, 2208.90.78	More than 9% but not more than 14%	10%
E	2204.21.13, 2204.22.19, 2204.29.20, 2205.10.12, 2205.10.33, 2205.90.12, 2205.90.33, 2206.00.17, 2206.00.78, 2208.70.71, 2208.90.06, 2208.90.85	More than 14% but not more than 23%	Variable
F	2206.00.28, 2206.00.89, 2208.20.04, 2208.20.08, 2208.20.19, 2208.20.29, 2208.30.04, 2208.30.08, 2208.30.19, 2208.40.04, 2208.40.08, 2208.40.19, 2208.50.04, 2208.50.08, 2208.50.19, 2208.60.19, 2208.60.29, 2208.60.99, 2208.70.80, 2208.90.08, 2208.90.48, 2208.90.97	More than 23%	Variable

For a given financial year, the variable rate for a class is the average alcohol content by volume of all the alcohol of that class that was imported into or manufactured in New Zealand in the preceding statistical year.