How much is the levy?

The current levy rate is 0.35 % of the value of building and construction work where the cost of building is $25,000 or more (inclusive of GST). For example, for a home costing $200,000 to build the levy is $700, but a one-room extension of a house costing $24,000 does not have to pay a levy because the cost is less than $25,000.

Exemption for part of the levy is possible in certain situations, see exemptions.

Payment of the levy in instalments is possible for large building and construction projects, see instalments.

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