Our 3-Step Escape Plan

  • First Escape Route
  • Second Escape Route
  • Meeting Place
Notes

Use this space to note any additional information about your escape plan, i.e. who will assist

Your checklist

  • Get low

    Smoke is poisonous and more deadly than flames.

    If you breathe smoke for more than a few breaths it can kill you.

  • Be fast

    A house fire can kill you in less than three minutes.

    Don't spend time trying to save possessions.

  • Close doors

    A closed door buys you time.

    It slows down the spread of fire, giving you more time to get to safety.

  • Get out - stay out!

    People have died by going back into a fire.

    Don't leave the meeting place to go back inside for any reason.

Call emergency services as soon as you are out and safe. Ask for FIRE.

Clearly state your address and let the operator know it anyone is still inside or has not made it to the safe meeting place.

Emergency call 111 Emergency text 111
Fire & Emergency New Zealand

The Fire and Emergency levy

Fire and Emergency New Zealand is primarily funded through a levy on contracts of insurance that provide cover for property in New Zealand against the risk of fire. This remains the basis for levy collection under Part 3 of the Fire and Emergency New Zealand Act 2017, with updated levy settings and definitions applying from 1 July 2026 under the Fire and Emergency New Zealand (Levy) Regulations 2024.

The levy also applies to motor vehicle insurance contracts, including third party only cover.

If your policy relates to contracts incepted prior to 1 July 2026 please see the details under Levy contracts prior to 1 July 2026.

The definition of 'property'

For levy purposes, “property” is defined in the Fire and Emergency New Zealand Act 2017 and further specified in the Levy Regulations 2024.

Property includes most real and personal property located in New Zealand that is insured against loss or damage by fire. It includes, but is not limited to:

  • buildings and structures
  • office equipment
  • plant and machinery
  • contents
  • stock
  • car parks and associated improvements.

Exempt property is set out in the Act and the Levy Regulations 2024. These exemptions replace the old Schedule 3 exemptions from the Fire Service Act 1975.

Calculating and paying levy

Responsibility for calculating and making payment of levy depends on how the insurance cover is being arranged, using the terminology in the Fire and Emergency New Zealand Act 2017.

Where the contract of insurance is issued by a New Zealand insurer, the New Zealand insurer is the person liable to pay levy and must calculate and pay the levy to Fire and Emergency New Zealand.

Where the contract of insurance is not issued by a New Zealand insurer, but is arranged in New Zealand by an insurance intermediary, the insurance intermediary is the person liable to pay levy and must calculate and pay the levy.

Where a contract of insurance is arranged by a New Zealand insurance intermediary and the risk is insured partly with New Zealand insurers and partly with overseas insurers, responsibility is split:

  • each New Zealand insurer is liable for levy on the portion of the risk it insures, and
  • the insurance intermediary is liable for levy on the portion of the risk insured by an overseas insurer.

In all other circumstances, including where a policy is placed directly with an overseas insurer and no New Zealand insurance intermediary is involved, the policyholder is the person liable to pay levy and must calculate and pay the levy directly to Fire and Emergency New Zealand.

All payments of the Fire and Emergency levy must be submitted with the appropriate forms, depending on the situation. For information on form requirements, see Levy payments and forms.

Levy payments and forms

Levy is payable by the 15th day of the third month following commencement or renewal of the policy on or after 1 July 2026. For example, if a policy is from 1 July 2026 to 1 July 2027, then the Fire and Emergency Levy would be payable by 15 October 2026.

Goods and Services Tax (currently 15%) is payable on the Fire and Emergency Levy.

Late payments

If levy is not paid by the due date, the interest and shortfall penalty provisions in Part 3 of the Fire and Emergency New Zealand Act 2017 apply. These provisions incorporate the relevant rules from the Tax Administration Act 1994.

Interest

Interest is charged on unpaid levy from the day after the due date until the levy is paid in full. The interest rate is the rate set under the Tax Administration Act for unpaid tax.

Shortfall penalties

Shortfall penalties may apply where levy has been:

  • under-calculated
  • under-paid
  • paid late
  • or where required returns have not been provided.

The level of penalty depends on the nature of the non compliance (for example: lack of reasonable care, unacceptable tax position, gross carelessness, or evasion), consistent with the penalty framework in the Tax Administration Act.

Fire and Emergency New Zealand may issue a notice of levy shortfall identifying the levy shortfall and any shortfall penalty, as provided for in section 117 of the Act.

Responsibility for ensuring levy is paid on time remains with the person liable to pay levy under the Act.

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