A quick guide to ACC levy classifications

Building Under Construction 2

5 November 2021

A quick guide to classifying prefabricated building manufacturers and installers:
Based on the current levy classification definitions, if a business provides the service of manufacturing and installing/erecting a whole kitset building or dwelling; it must be classified under the relevant construction classification, e.g. – 41110 House construction, 41130 Non-
residential building construction.


If the business is only engaged in the manufacture of prefabricated buildings/dwellings in a factory setting, then the relevant manufacturing classification applies.
If the business is manufacturing and installing only the individual components of a building – again, the relevant manufacturing classification would be applicable.

Common levy classifications:


29190 Prefabricated wooden building manufacturing - includes manufacturing of wooden prefab houses / kitset dwellings, garages, wooden sheds. Excludes the manufacture of prefabricated buildings in conjunction with onsite erection / assembly of buildings.


29110 Prefabricated metal building manufacturing - includes manufacture of metal sheds, carports, bus shelters, kitset homes. Excludes the manufacture of prefabricated buildings in conjunction with onsite erection / assembly of buildings.


23230 Wooden structural fittings and components manufacturing – includes manufacturing, as well as manufacturing and installing; wooden cabinetry, staircases, roof trusses/prenail,
window frames, doors. Excludes fabrication and installation of joinery on a building site (which would fall under the classification: 42420 Carpentry services).


27490 Structural metal product manufacturing (not elsewhere classified) - includes manufacturing metal (except aluminium) balconies, balustrades, curtain walls, doors or door frames, fascias, prefabricated fire escapes, partitions, railings. Also includes manufacturing in conjunction with installation of above products.


27420 Architectural aluminium product manufacturing - includes manufacturing of aluminium roofing, stairs, staircases, doors/doorframes, gates, garage doors, windows/window frames,
screens, shopfronts. Also includes manufacturing in conjunction with installation of above products.


26350 Concrete product manufacturing - includes manufacturing fibre cement weatherboards and cladding, concrete roofing components, precast walls/floors/ceilings.

Need more information?


For further information and definitions of ACC levy classifications, you can refer to the Business Industry Classification Code website: https://www.businessdescription.co.nz/.
If you are unsure as to whether you are on the correct levy classification, you can contact ACC’s Business Centre on 0800 222 776 or email: business@acc.co.nz.


You can also view and check your levy classification, invoicing, employee claims reports, and request changes to your business details via our online app, MyACC for Business. If you don’t have MyACC for Business set up, but would like to know more – visit the following link:
MyACC4B information.