Collection of Export Education Levy from Private Schools
Operating instructions for the collection of the Export Education Levy from private schools.
- Under what authority is the levy collected?
- What is the Export Education Levy money used for?
- What types of international students does the levy apply to?
- How much is the levy?
- How is the levy calculated?
- Why use Nominal Dates for the start and end of the school year?
- How are private schools advised about the amount of levy owed?
The Export Education Levy (the levy) is empowered by section 238H of the Education Act, 1989 and specified in the Education (Export Education Levy) Regulations.
The levy is used to support a broad range of activities and projects relating to the export education industry. These include marketing, capability development, quality assurance and research. The money also finances the Code of Practice office which oversees the pastoral care of international students while they are studying in New Zealand.
The levy applies only to international-fee paying students who are studying in New Zealand. Other International students such as exchange students, students sponsored by the New Zealand Agency for International Development (NZAID) and "off-shore" foreign students (where study takes place outside of New Zealand) are exempted from the levy.
The levy only applies if you have one or more international students enrolled.
The levy consists of a variable component of 0.45 percent of total tuition fees.
GST is payable on the Levy.
From 2009 the levy has been calculated using data extracted from the ENROL database.
The levy is collected on a Trimester basis.
Trimester 1 covers the period from the nominal start date of the school year to 30 April.
Trimester 2 covers the period 1 May to 31 July.
Trimester 3 covers the period 1 August to the nominal end date of the school year.
Because so many international students come for short periods of study the ENROL database stores a "weekly tuition fee" rather than an annual fee. Because schools can vary their start and end dates for the school year, it is necessary to use nominal start and end dates in the calculation of the levy. Primary schools have a nominal 40 week year while secondary/composite schools have a 39 week year.
At the end of each Trimester, the administrator will extract from ENROL the details about international students at each school.
You will be emailed an RS16P Excel spreadsheet which will list the names and dates enrolled in the Trimester plus the calculation of the levy for your school for the Trimester.
This is a provisional list which allows you to check that the details extracted from ENROL are correct. Any errors must be fixed by editing the students data on ENROL.
A week later the administrator will email the final version on an RS16 spreadsheet.
Enquiries should be directed to:
Invoice and Billing Enquiries:
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