Source: http://www.legislation.govt.nz/regulation/public/2015/0038/latest/whole.html
Timestamp: 2020-06-02 05:31:08
Document Index: 511751397

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Accident Compensation (Experience Rating) Regulations 2015 (LI 2015/38) (as at 01 April 2016) – New Zealand Legislation
Accident Compensation (Experience Rating) Regulations 2015: revoked, on 1 April 2016, by regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2016 (LI 2016/29).
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(LI 2015/38)
Pursuant to sections 169, 329(1)﻿(ca), (f), and (g) and (2), and 333 of the Accident Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC made after complying with the consultation requirements of sections 330 and 331 of that Act, makes the following regulations.
3 What these regulations do
Levy risk groups for experience period tax year 1 April 2013 to 31 March 2014
Levy risk groups for experience period tax year 1 April 2012 to 31 March 2013
These regulations are the Accident Compensation (Experience Rating) Regulations 2015.
These regulations come into force on 1 April 2015.
These regulations provide an experience rating system.
The experience rating system applies to the section 167(4)﻿(a) levy or the self-employed and shareholder-employee levy that the levy payer, ie, an employer, a private domestic worker, a self-employed person, or a shareholder-employee, must pay.
The system provides for the Corporation to adjust the levy up or down, or not to adjust the levy, in line with the qualifying claims accepted for the employer’s current or former employees or the private domestic worker or the self-employed person or the shareholder-employee.
An adjustment under the system is in addition to an upward or downward adjustment under section 175.
The Corporation must make the calculations described in subclauses (3) to (6) to establish the facts to enable it to decide whether to make an adjustment (as described in regulation 3(3)) and, if it is to make an adjustment, whether the adjustment is to be upward or downward.
The Corporation must make the calculations for each levy payer (as described in regulation 3(2)) after the end of the claims activity period.
The Corporation must, when making calculations involving an employer who is not an accredited employer in the applicable levy year but was an accredited employer for some or all of the experience period,—
treat claims accepted by the employer when an accredited employer as claims accepted by the Corporation; and
treat weekly compensation paid by the employer when an accredited employer as weekly compensation paid by the Corporation; and
treat qualifying costs of treatment paid by the employer when an accredited employer as qualifying costs of treatment paid by the Corporation.
For the qualifying claims described in subclause (4), the Corporation must calculate the total number of weekly compensation days in the claims activity period.
The Corporation must calculate the number of qualifying claims in the experience period involving the death of a current or former employee of the employer or the death of the private domestic worker or the self-employed person or the shareholder-employee.
For qualifying class 2 levy payers, the Corporation must calculate the number of qualifying claims in the experience period for which the Corporation has paid an amount greater than $500 in the claims activity period for qualifying costs of treatment.
These regulations apply to the section 167(4)﻿(a) levies and the self-employed and shareholder-employee levies that are payable for the tax year starting on 1 April 2015 and ending on 31 March 2016.
applicable levy year means the 2015–16 levy year
the experience period; and
the 6 months that—
immediately follow the last year of the experience period; and
start on 1 April and end with the close of 30 September
experience period, for the levy year starting on 1 April 2015 and ending with the close of 31 March 2016, means the period consisting of—
the tax year starting on 1 April 2013 and ending with the close of 31 March 2014; and
the tax year starting on 1 April 2012 and ending with the close of 31 March 2013; and
the tax year starting on 1 April 2011 and ending with the close of 31 March 2012
in Part 1, means a qualifying class 1 levy payer in the applicable levy year:
in Part 2, means a qualifying class 2 levy payer in the applicable levy year:
in Part 3, means—
an employer or a private domestic worker or a self-employed person who pays, or is liable to pay, a section 167(4)﻿(a) levy; and
a self-employed person or a shareholder-employee who pays, or is liable to pay, a self-employed and shareholder-employee levy; and
an accredited employer
for the applicable levy year, means a group that—
is described in the first column of Schedule 1; and
consists of the classification units opposite it in the second column of that schedule:
for a tax year within the experience period for which a relevant matter is the levy risk group, means a group that—
is described in the first column of Schedule 2, 3, or 4 (whichever is applicable); and
consists of the classification units opposite it in the second column of that schedule
liable earnings means the sum of the earnings of an employer’s employees up to the maximum earnings for each employee prescribed in the regulations made under section 329(1)﻿(a) that apply to the applicable tax year
for the tax year starting on 1 April 2013 and ending with the close of 31 March 2014, $28,080:
for the tax year starting on 1 April 2012 and ending with the close of 31 March 2013, $27,040:
for the tax year starting on 1 April 2011 and ending with the close of 31 March 2012, $26,520
personal injury caused by a work-related gradual process, disease, or infection that involves exposure to asbestos; or
personal injury caused by a work-related gradual process, disease, or infection that results in hearing loss
means an employer who,—
in each tax year in the experience period, paid, or was liable to pay, a section 167(4)﻿(a) levy; and
in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)﻿(a) levy of less than $10,000; and
in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year:
does not include an employer described in paragraph (a) who—
is included in a group made under regulation 18 that paid, or was liable to pay, in each tax year in the experience period, a section 167(4)﻿(a) levy of $10,000 or more; or
is an accredited employer:
means a private domestic worker who,—
means a self-employed person who,—
in each tax year in the experience period, paid, or was liable to pay, either a section 167(4)﻿(a) levy or a self-employed and shareholder-employee levy; and
means a shareholder-employee who,—
in each tax year in the experience period, paid, or was liable to pay, a self-employed and shareholder-employee levy; and
in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year
means an employer or a private domestic worker who, in each tax year in the experience period,—
paid, or was liable to pay, a section 167(4)﻿(a) levy of $10,000 or more; and
had liable earnings greater than the minimum liable earnings for the tax year:
does not include an employer described in paragraph (a) who is an accredited employer:
means a group made under regulation 18 that, in each tax year in the experience period,—
had liable earnings greater than the minimum liable earnings for the tax year; and
for the purposes of the application of Part 2 to it, is treated as if any of the following who are in the group were not in it:
a shareholder-employee who paid, or was liable to pay, a self-employed and shareholder levy:
means the costs of—
treatment described in clause 2 of Schedule 1 of the Act; and
any ancillary services related to treatment described in clause 3(1) of Schedule 1 of the Act; and
does not include the costs of public health acute services
section 167(4)﻿(a) levy—
means the portion of a Work Account levy necessary to provide for the purposes referred to in section 167(4)﻿(a):
if a Work Account levy is adjusted under section 175 or an accreditation agreement, means the amount of the portion described in paragraph (a) before the levy is adjusted
means the levy payable by self-employed persons and shareholder-employees to purchase and maintain weekly compensation under section 208:
if the levy described in paragraph (a) is adjusted under section 175, means the amount of the levy before the levy is adjusted
weekly compensation day means a day or part-day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim
means the group consisting of—
employers and private domestic workers and self-employed persons who paid, or were liable to pay, a section 167(4)﻿(a) levy in any tax year in the experience period; and
self-employed persons and shareholder-employees who paid, or were liable to pay, a self-employed and shareholder-employee levy in any tax year in the experience period; but
does not include an employer described in paragraph (a)﻿(i) who is an accredited employer
an employer under section 168:
a private domestic worker under section 168A:
a self-employed person under section 168B.
Industry peer group means the applicable one of the following:
the medium industry peer group, as described in subclause (2):
the large industry peer group, as described in subclause (3).
The medium industry peer group consists of levy payers who—
are in the same levy risk group; and
each have average annual liable earnings of $2 million or less.
The large industry peer group consists of levy payers who—
each have average annual liable earnings greater than $2 million.
Non-industry peer group means the applicable one of the following:
the medium non-industry peer group, as described in subclause (5):
the large non-industry peer group, as described in subclause (6).
The medium non-industry peer group consists of levy payers who each have average annual liable earnings of $2 million or less.
The large non-industry peer group consists of levy payers who each have average annual liable earnings greater than $2 million.
For the purposes of subclauses (2), (3), (5), and (6), the Corporation must calculate the average annual liable earnings of a levy payer using the following formula:
earnings ÷ 3
In the formula in subclause (7), earnings means the total of the levy payer’s liable earnings in the experience period.
Part 1 Experience rating system: qualifying class 1 levy payers
This regulation applies if the number the Corporation calculates under regulation 4(4) and (6) for the levy payer is zero.
The Corporation must apply a discount of 10% to the section 167(4)﻿(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.
the number the Corporation calculates under regulation 4(5) for the levy payer is 71 or more; or
the number the Corporation calculates under regulation 4(6) for the levy payer is 1 or more.
The Corporation must apply a loading of 10% to the section 167(4)﻿(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.
the number the Corporation calculates under regulation 4(5) for the levy payer is between 1 and 70 (inclusive); and
the number the Corporation calculates under regulation 4(6) for the levy payer is zero.
The Corporation must not apply a discount under regulation 8 or a loading under regulation 9 to the section 167(4)﻿(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.
If the Corporation’s exercise of its grouping power in regulation 18 makes a group that, if it were an individual, would be a levy payer, the Corporation must—
disregard the group; and
apply this Part to each levy payer in the group; and
invoice each levy payer in the group individually.
Part 2 Experience rating system: qualifying class 2 levy payers
To decide whether a levy payer gets a discount or loading or no adjustment, the Corporation must,—
first, use the applicable one of the formulas in subclauses (2) and (3) or subclauses (4) to (6); and
secondly, use the result of the formula as described in subclause (7), (8), or (9).
If the Corporation’s application of Schedules 1 to 4 results in a levy payer being in 1 levy risk group, the formula is—
In the formula in subclause (2),—
levy means the section 167(4)﻿(a) levy payable by the levy payer in the applicable levy year:
adjustment means the sum of the industry size modification and the experience rating modification for the applicable levy risk group.
If the Corporation’s application of Schedules 1 to 4 results in a levy payer being in 2 or more levy risk groups, the formula is—
In the formula in subclause (4),—
total levy means the total reached by adding up all the section 167(4)﻿(a) levy paid or payable by the levy payer in the applicable levy year according to each levy risk group that the levy payer is in:
weighted adjustment means the result of the following formula:
total adjustments for experience period ÷ total levy for experience period
In the formula in subclause (5)﻿(b),—
total adjustments for experience period means the total reached by doing the following:
for each levy risk group that the levy payer is in, multiplying the section 167(4)﻿(a) levy paid or payable by the levy payer in the experience period by the sum of the industry size modification and the experience rating modification; and
adding up the results of the calculations in subparagraph (i):
total levy for experience period means the total reached by adding up all the section 167(4)﻿(a) levy paid or payable by the levy payer in the experience period according to each levy risk group that the levy payer is in.
If the result is a negative number, the Corporation must apply a discount equivalent to the negative number to the section 167(4)﻿(a) levy payable by the levy payer in the applicable levy year.
If the result is a positive number, the Corporation must apply a loading equivalent to the positive number to the section 167(4)﻿(a) levy payable by the levy payer in the applicable levy year.
If the result is zero, the Corporation must not apply a discount or a loading to the section 167(4)﻿(a) levy payable by the levy payer in the applicable levy year.
The Corporation must calculate the industry size modification using the following formula:
[(industry peers – levy peers) ÷ levy peers] × weighting
In the formula in subclause (1),—
industry peers means the experience rate of the applicable industry peer group calculated using the formula in subclauses (3) and (4):
levy peers means the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group calculated using the formula in subclauses (5) and (6):
weighting means the weighting calculated using the formula in subclauses (7) and (8).
The Corporation must calculate the experience rate of the applicable industry peer group using the following formula:
In the formula in subclause (3),—
compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:
earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
The Corporation must calculate the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group using the following formula:
In the formula in subclause (5),—
compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the whole group in the applicable levy risk group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:
earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
The Corporation must calculate the weighting using the following formula:
industry peer group earnings ÷ risk group earnings
In the formula in subclause (7),—
industry peer group earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period:
risk group earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
If the industry size modification calculated using the formula in regulation 13 is greater than 0.15, the Corporation must disregard the result and treat the industry size modification as 0.15.
If the industry size modification calculated using the formula in regulation 13 is less than –0.15, the Corporation must disregard the result and treat the industry size modification as –0.15.
The Corporation must calculate the experience rating modification using the following formula:
rehabilitation component means the rehabilitation component calculated using the formula in subclauses (4) to (11):
risk management component means the risk management component calculated using the formula in subclauses (12) to (19):
off-balance adjustment means the adjustment that is—
required to ensure that the aggregate value of discounts equals the aggregate value of loadings to be applied to section 167(4)﻿(a) levies payable by levy payers in the applicable levy year; and
applied as described in subclause (20).
For the weighting referred to in subclauses (5)﻿(c) and (13)﻿(c), the Corporation must either calculate it using the formulas in paragraphs (a) to (h) or use the weighting in paragraph (i), as follows:
if the liable earnings (LE) of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of—
0.05 × √(LE ÷ $2,000,000)
if the liable earnings (LE) of the levy payer in the experience period are over $2,000,000 and equal to or under $5,000,000, the weighting is the result of—
if the liable earnings (LE) of the levy payer in the experience period are over $5,000,000 and equal to or under $10,000,000, the weighting is the result of—
10% + {0.05 × √[(LE – $5,000,000) ÷ $5,000,000]}
if the liable earnings (LE) of the levy payer in the experience period are over $10,000,000 and equal to or under $20,000,000, the weighting is the result of—
15% + {0.05 × √[(LE – $10,000,000) ÷ $10,000,000]}
if the liable earnings (LE) of the levy payer in the experience period are over $20,000,000 and equal to or under $50,000,000, the weighting is the result of—
20% + {0.1 × √[(LE – $20,000,000) ÷ $30,000,000]}
if the liable earnings (LE) of the levy payer in the experience period are over $50,000,000 and equal to or under $100,000,000, the weighting is the result of—
30% + {0.1 × √[(LE – $50,000,000) ÷ $50,000,000]}
if the liable earnings (LE) of the levy payer in the experience period are over $100,000,000 and equal to or under $200,000,000, the weighting is the result of—
40% + {0.1 × √[(LE – $100,000,000) ÷ $100,000,000]}
if the liable earnings (LE) of the levy payer in the experience period are over $200,000,000 and equal to or under $1,350,000,000, the weighting is the result of—
50% + {0.5 × √[(LE – $200,000,000) ÷ $1,150,000,000]}
if the liable earnings of the levy payer in the experience period are over $1,350,000,000, the weighting is 100%.
[(payer’s rate – payers’ rate) ÷ payers’ rate] × weighting
payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclauses (6) and (7):
payers’ rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclauses (8) and (9):
weighting means the weighting provided by subclause (3).
The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula:
In the formula in subclause (6),—
compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payer in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:
earnings means the total of the levy payer’s liable earnings in the experience period.
The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the following formula:
In the formula in subclause (8),—
If the rehabilitation component calculated using the formula in subclauses (4) to (9) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.
If the rehabilitation component calculated using the formula in subclauses (4) to (9) is less than –0.35, the Corporation must disregard the result and treat the component as –0.35.
In the formula in subclause (12),—
payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclauses (14) and (15):
payers’ rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclauses (16) and (17):
In the formula in subclause (14),—
the number of the qualifying claims of the levy payer in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and
the number of the qualifying claims of the levy payer in the experience period involving the death of a current or former employee of the employer or the death of the private domestic worker:
In the formula in subclause (16),—
the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and
the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period involving the death of a current or former employee of an employer or the death of a private domestic worker:
If the risk management component calculated using the formula in subclauses (12) to (17) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.
If the risk management component calculated using the formula in subclauses (12) to (17) is less than –0.35, the Corporation must disregard the result and treat the component as –0.35.
The Corporation must apply the off-balance adjustment by,—
first, calculating the off-balance adjustment for the applicable non-industry peer group; and
secondly, applying the off-balance adjustment to each levy payer in the applicable non-industry peer group in proportion to the unadjusted experience rating modification for the levy payer.
If the experience rating modification calculated using the formula in regulation 15 is greater than 0.60, the Corporation must disregard the result and treat the experience rating modification as 0.60.
If the experience rating modification calculated using the formula in regulation 15 is less than –0.35, the Corporation must disregard the result and treat the experience rating modification as –0.35.
If the Corporation’s exercise of its grouping power in regulation 18 makes a group that is a levy payer, the Corporation must—
apply this Part to the group to decide whether to make an adjustment as described in regulation 3(3) and, if it is to make an adjustment, whether the adjustment is to be up or down; and
apply the decision to each levy payer in the group; and
Part 3 Powers needed to make system work
This regulation applies to the situations of levy payers on 1 April and empowers the Corporation to group the levy payers for the applicable levy year starting on that date.
If levy payers are companies that are associated persons under section YB 2 of the Income Tax Act 2007, the Corporation may group the companies as 1 levy payer.
If levy payers are companies and persons other than companies that are associated persons under section YB 3 of the Income Tax Act 2007, the Corporation may group the companies and persons as 1 levy payer.
If levy payers are trustees of trusts that are associated persons under section YB 7 of the Income Tax Act 2007, the Corporation may group the trustees as 1 levy payer.
If levy payers are trustees of trusts and settlors of the trusts that are associated persons under section YB 8 of the Income Tax Act 2007, the Corporation may group the trustees and settlors as 1 levy payer.
If levy payers are partnerships and partners in the partnerships that are associated persons under section YB 12 of the Income Tax Act 2007, the Corporation may group the partnerships and partners as 1 levy payer.
If levy payers are persons who are associated persons under section YB 14 of the Income Tax Act 2007, the Corporation may group the persons as 1 levy payer.
In applying the relevant section of the Income Tax Act 2007, the Corporation must disregard references in it to any of sections YB 4, YB 5, YB 6, YB 9, and YB 11 of the Income Tax Act 2007.
If a levy payer submits tax returns that cover the levy payer’s employees and the employees of another levy payer as if they were the levy payer’s employees, the Corporation may group the levy payers as 1 levy payer.
If the Corporation’s application of this regulation results in a levy payer being in 2 or more groups, the Corporation must decide the group in which to put the levy payer, having regard to the following:
which group has the greatest influence over the levy payer’s workplace safety; and
which group exerts the greatest management or other control over the levy payer’s workplace.
The Corporation must not group levy payers solely on the ground that the levy payers are under the control of the Crown or have shareholding Ministers.
This regulation applies to information about a levy payer’s liable earnings and qualifying claims.
When a levy payer transfers all or part of its business as a going concern, the Corporation must attribute the information to the transferee.
When levy payers amalgamate, the Corporation must attribute the information to the amalgamated levy payer.
When a levy payer ceases to carry out an activity for which all or part of the levy was paid, the Corporation must continue to attribute the information to the levy payer.
When a levy payer leaves a group of levy payers, the Corporation must attribute the information to the levy payer.
When a levy payer that is part of a group ceases to operate, the Corporation must attribute the information to the group.
This regulation does not apply if the transfer, amalgamation, leaving, or ceasing was effected before 1 April 2011.
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of altering, directly or indirectly, the result of the application of regulations 8 to 17 to the levy payer.
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding being put in a group, or in a particular group, under regulation 18.
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding the application of regulation 19 to the levy payer.
This regulation applies to a levy payer who is an employer.
For the purposes of applying these regulations to the levy payer, the Corporation may use information it holds about a claim made by a current or former employee of the levy payer, whether the claim was made before the claimant became an employee or while the claimant was an employee.
The Corporation may disclose to the levy payer any information about a claim made by a current or former employee of the levy payer that the Corporation uses for the purposes of applying these regulations to the levy payer.
The Corporation may require a levy payer to—
provide the information the Corporation needs to apply regulation 18 or 19 to the levy payer:
confirm or deny the correctness of information that the Corporation holds about the levy payer and proposes to use to apply regulation 18 or 19 to the levy payer.
The Corporation may specify—
the form in which the levy payer must respond to the requirement:
the period within which the levy payer must respond to the requirement.
If the levy payer does not respond to the requirement in the form and time specified, the Corporation may use the information it holds about the levy payer to apply the regulation to the levy payer.
The Minister may declare that an event is an adverse event for the purposes of these regulations.
The Minister must make the declaration by publishing a notice in the Gazette.
Part 1 or 2 applies to a qualifying claim resulting directly or indirectly from the adverse event only if the person whose levy is affected contributed materially to the injury for which the qualifying claim is made.
The Accident Compensation (Experience Rating) Regulations 2014 (LI 2014/73) are revoked.
Despite subclause (1), the Accident Compensation (Experience Rating) Regulations 2014 continue to apply as if they had not been revoked to the levy year starting on 1 April 2014 and ending on 31 March 2015.
The Accident Compensation (Experience Rating—Canterbury Adverse Event) Notice 2011 and the Accident Compensation (Experience Rating—Hobsonville Adverse Event) Notice 2014 continue to apply for the purposes of these regulations, the Accident Compensation (Experience Rating) Regulations 2011, the Accident Compensation (Experience Rating) Regulations 2013, and the Accident Compensation (Experience Rating) Regulations 2014.
Schedule 1 Levy risk groups for applicable levy year
010 Fruit, vegetable, grain, plant, and crop growing 01110 Nursery production
041 Forestry, hunting, and trapping 02200 Hunting and trapping
110 Sugar, confectionery, and crisps manufacturing and packaging 21710 Sugar manufacturing
117 Seafood, poultry, and grain product manufacturing 21120 Poultry processing
21730 Seafood processing (other than on-board vessels)
22220 Textile floor-covering manufacturing
171 Petroleum, gas, and inorganic chemical products 12000 Oil and gas extraction
201 Ceramic, glass, and non-metallic products 26100 Glass and glass product manufacturing
241 Machinery and equipment manufacturing (lower-medium risk group) 28630 Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)
271 Non-electricity utilities and network infrastructure 36101 Electricity line-system operation
41221 Utility and communications network construction and maintenance services
47320 Furniture and floor-coverings wholesaling
322 Heating, ventilation, and alarm services 42330 Air conditioning and heating services
361 Fish, meats, and dairy produce wholesaling 47110 Meat, poultry, and smallgoods wholesaling
373 Other wholesaling and support services 47990 Wholesaling (not elsewhere classified)
51110 In-store retail support services
52430 Newspaper and new and used book retailing
52320 Floor-covering retailing
64050 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115
521 Travel, customs, and shipping agency services 66410 Travel agency and tour arrangement services
66440 Customs and shipping agents and freight-forwarding services (no handling of goods)
66420 Freight-forwarding services and customs and shipping agents (including handling of goods)
71240 Internet service providers and web-search portals
621 Finance, insurance, and statistical services 73100 Central banking
641 Financial and rental services 77301 Holder investor farms and livestock
77300 Non-financial assets leasing and investment (including franchisors)
91111 Post-production and digital visual effects services
723 Management and consulting services 78550 Management services and related consulting services
753 Local government, public order, and regulatory services 81130 Local government administration (not elsewhere classified)
773 Inspection, investigation, and security services 21111 Meat and food inspection services
903 Entertainment and performing arts 91110 Motion picture and video production and other motion picture and video activities (not elsewhere classified)
95300 Brothel-keeping, massage parlour, and prostitution services
Schedule 2 Levy risk groups for experience period tax year 1 April 2013 to 31 March 2014
010 Fruit, vegetable, grain, plant and crop growing 01110 Nursery production
66420 Freight-forwarding services
Schedule 3 Levy risk groups for experience period tax year 1 April 2012 to 31 March 2013
64050 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, or 106