Refunds
Maritime Levy
The Maritime Levy applies to all commercial ships, New Zealand and foreign, operating in New Zealand waters on a permanent, temporary, or occasional basis.
The levy funds the maritime safety, regulatory and compliance activities of Maritime NZ.
Levies must be paid whether an individual owner or operator uses particular services. The levy‑setting methodology allows for the fact that vessels do not operate all the time and are not always full.
The Maritime Levy is imposed under the Maritime Levies Regulations 2016. There is no discretion as to whether levies are imposed and there are only limited provisions for refunds or waivers.
Grounds for refunds or waivers – Maritime Levy
Where the Maritime Levy applies, refunds or waivers may be available for individual ships. Each application is made for a specific ship.
The Director of Maritime NZ must grant a refund or waiver if satisfied a ship meets one of the grounds below. If levies have already been paid, the appropriate proportion is refunded to the person who paid them. If levies have not been paid, the appropriate proportion is waived, and the remaining proportion still needs to be paid.
Laid up for surveys or repairs
If a ship has been laid up for surveys or repairs for three consecutive months or more, a refund or waiver may be granted for the appropriate portion of the Maritime Levy.
Out of commission
If a ship has been out of commission for three consecutive months or more, a refund or waiver may be granted for the appropriate portion of the Maritime Levy.
“Out of commission” is defined in the regulations as a ship that is:
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incapable of operation because it has been wrecked, stranded, or disabled while in a New Zealand port, on the New Zealand coast, or proceeding from one New Zealand port to another
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prohibited from operation by the Director exercising powers under the Maritime Transport Act 1994
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prevented from operation by an employment relationship problem, for example a strike or lockout.
Not operated in any New Zealand waters nor entered any New Zealand port
A refund of the Maritime Levy may be granted if a ship:
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has not operated in any New Zealand waters.
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has not entered any New Zealand port during the levy year for which Maritime Levies have been paid.
In this context:
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New Zealand port means any place within New Zealand waters where a ship is anchored or moored, or a place designated as a Customs port under section 55 of the Customs and Excise Act 2018
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New Zealand waters are the territorial sea of New Zealand, internal waters, and all rivers and other inland waters of New Zealand.
On this ground, only a refund is available, and it must be for a full levy year, the 12‑month period beginning on 1 July.
Ship becomes exempt
A refund may be granted for the appropriate portion of Maritime Levies where a ship becomes exempt from levies. Exempt classes include:
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ships that put into a New Zealand port because of weather, or repair, or damage - only if no passenger permanently embarks or disembarks and no cargo is loaded or permanently unloaded, other than fuel or supplies for use on board
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pleasure craft, meaning a ship that is not offered or used for hire or reward. The vessel is used exclusively for the owner’s pleasure, as the owner’s residence, for recreational purposes by members of a club or incorporated society, or by beneficiaries of a trust that owns the ship.
It does not include a ship:
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operated or provided by a business
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provided for transport, sport, recreation by or on behalf of an institution, hotel, motel, place of entertainment, other establishment or business
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ships used in searching for or rendering emergency assistance to any person or ship, where they would not otherwise be liable for Maritime Levies
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New Zealand commercial ships for which a maritime document is not required and are operated as part of an adventure activity registered under the Health and Safety at Work (Adventure Activities) Regulations 2016.
Oil Pollution Levy
The Oil Pollution Levy (OPL) applies to all commercial vessels over 100 gross tons and more than 24 metres in length, except those operating only in fresh water, that use oil as fuel or carry oil as cargo. OPL also apply to offshore oil installations, exploration wells and oil pipelines.
OPL rates are based on an assessment of the risks of marine oil spills around New Zealand, calculated on a sector‑share basis.
OPL are collected from industry to fund New Zealand’s oil‑spill preparedness and response system.
OPL are imposed under the Maritime Transport (Oil Pollution Levies) Order 2016. There is no discretion as to whether they are imposed and only limited provisions for refunds. There are no provisions for waivers of OPL.
Grounds for refunds – Oil Pollution Levy
Where the Oil Pollution Levy (OPL) applies, refunds may be available for particular ships. Each application is made for a specific ship. Only refunds are available for the OPL; there are no waivers.
The Director may grant a refund if satisfied that a ship meets one of the grounds below. If a refund is granted, the appropriate proportion of the OPL is refunded to the person who paid
Laid up for surveys or repairs
If a ship has been laid up for surveys or repairs for at least 30 consecutive days during the year, a refund may be granted for the appropriate portion of the OPL.
Out of commission
If a ship has been out of commission for three consecutive months or more, a refund may be granted for the appropriate portion of the OPL.
“Out of commission” is defined in the Order as a ship that is:
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unable to operate as it has been wrecked, stranded, or disabled while in a New Zealand port, on the New Zealand coast, or proceeding from one New Zealand port to another
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prohibited from operation by the Director exercising powers under the Act
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prevented from operation by an employment relationship problem, for example a strike or lockout.
Not entering port during the year
A refund of the OPL may be granted if a ship has not entered any New Zealand port during the year.
New Zealand port has the same meaning as above.
On this ground, only a refund is available, and it must be for a full year, the 12‑month period beginning on 1 July.
Refunds for certain oil sites
A refund of the appropriate portion of the OPL may be granted if a contributing oil site has not been operating for at least 30 consecutive days during the year.
Change of use
A refund may be granted for the appropriate portion of the OPL where a ship’s use changes and it no longer falls within the class of ship for which the levy was set.
Refer to the Maritime Transport (Oil Pollution Levies) Order 2016, clauses 6, 8, and 10, or contact Maritime NZ if you think this may apply.
Application examples
These examples are for guidance only. Each application is assessed on the information provided for each vessel and there may be other factors that lead to a different outcome.
Repairs lasting four months
If repairs take four months and the ship is laid up for that full period:
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for the Maritime Levy, this may be treated as more than three consecutive months laid up
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for the OPL, this may be treated as more than 30 consecutive days laid up.
You may be able to have one‑third, 4/12 months, of the Maritime Levy or the OPL refunded, or the Maritime Levy waived if not yet paid.
Survey lasting 8 weeks
If a survey takes eight weeks and the ship is laid up for that period:
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this is longer than 30 consecutive days for OPL
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it is not long enough for the Maritime Levy, which requires three consecutive months or more.
You may be able to have about 6.5 percent, 8/52 weeks, of the OPL refunded. It is unlikely you can have the Maritime Levy refunded or waived in this example.
Non‑consecutive repair periods
If repairs take six weeks, the ship operates for a month, repairs and survey take a further two months, and you only pay the Maritime Levy, there is no single period of three consecutive months laid up. This does not meet the Maritime Levy grounds for a refund or waiver.
Ship disabled for 6 months
If a ship is disabled for six months after being stranded in a storm while anchored in a New Zealand port:
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for the Maritime Levy, this may be treated as more than three consecutive months out of commission
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for the OPL, this may be treated as more than 30 consecutive days out of commission.
You may be able to have half, 6/12 months, of the Maritime Levy and/or the OPL refunded, or the Maritime Levy waived if not yet paid.
Ship not operated for a full levy year
If a ship is not operated in any way between 1 July and 30 June the following year, you may qualify for a refund. If you think you qualify, contact Maritime NZ to explain and discuss your circumstances.
Ship operates overseas for part of the year
If a ship leaves New Zealand waters for part of the year, for example from August to January, and operates overseas, it is still likely to be treated as having operated in New Zealand waters or entered a New Zealand port during the year.
Refunds on the “not operated/entered port” ground are only available if the ship does not operate in New Zealand waters and does not enter a New Zealand port at any time in the full year from 1 July to 30 June. Levies may still need to be paid in full unless another ground applies.
Strike prevents operation
If staff go on strike so that you cannot operate the vessel, the ship may be out of commission. For refunds, the strike period must be more than:
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three consecutive months for the Maritime Levy
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30 consecutive days for the OPL.
Ship ceases commercial use and becomes pleasure craft
If you stop chartering a yacht commercially and, from October, use it only for your own pleasure and you only pay the Maritime Levy, you may qualify for a refund if the ship becomes a pleasure craft.
This may depend on:
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who operates or provides the ship
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what the ship is used for
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who uses the ship.
Because this is complex, contact Maritime NZ for advice.
Reduced passenger capacity
If you reduce passenger capacity (Pax Cap) by 50 percent and ask for a credit:
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Pax Cap used to calculate levies is the maximum number of passengers the vessel can carry, excluding crew and staff
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if a vessel has more than one Pax Cap, the highest must be used
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the Pax Cap rate already assumes that vessels are not always full and may operate part‑time or seasonally.
There are no specific refund or waiver grounds for reduced passenger numbers alone. Levies will need to be paid in full unless another ground applies.
Apply for a waiver or refund
If you think your ship or oil site meets one of the grounds above, you can apply online:
Submit a vessel change of status / ownership form: