Food business levy
Food business levy
From 1 July 2025, the Ministry for Primary Industries (MPI) introduced a new Food Business Levy for all registered food businesses under the Food Act 2014. As a registration authority, South Waikato District Council is responsible for collecting this levy each year on behalf of MPI.
Levy amounts
The levy will be phased in over three years:
| from 1 July 2025 to 30 June 2026 | $66.13 |
| from 1 July 2026 to 30 June 2027 | $99.19 |
| from 1 July, 2027 onwards | $132.25 |
Counci also charges $11.00 (plus GST) to recover MPI’s administrative costs, per collection.
Who pays the levy fee
If your food business is registered with South Waikato District Council, you’ll receive an invoice for the levy each July - new businesses will be charged the levy when they register; and existing businesses will be charged annually in July.
For food businesses who must register a Food Control Plan: the Levy will be charged per registered place that trades in food.
For food businesses subject to a National Programme: the Levy will be charged per business.
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.
More information
To learn more, visit the MPI website or read MPI's Food Business Levy FAQs
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.
