Collection of levies from State and State Integrated Schools
The International Student Levy (ISL) and the Export Education Levy (EEL) - how these leveis are collected from state and state integrated schools.
About the International Student Levy (ISL)
State schools that receive tuition fees from international fee-paying students or provide scholarships to international students to study in New Zealand must pay an International Student Levy (ISL) (under section 4D of the Education Act, 1989).
The money is used to cover the costs of using government resources to educate the international students, including the training of additional teachers and ESOL resources.
Exchange students, students sponsored by NZAID and also students studying off-shore are exempted from the ISL.
International Student Levy amount
The ISL is currently set at $429.33 (incl GST) for a full-year student. Because so many international students come for short stays the annual levy has been broken down to a weekly rate. The rates are shown in the following table.
Notional number of weeks in school year
|Primary/intermediate||$10.73 (incl GST)||40|
|Secondary/area/special||$11.00 (incl GST)||39|
Why are Nominal Dates Used?
As the ISL is set at an annual rate of $429.33, to work out a weekly rate it is necessary to divide by a set number of weeks.
The nominal number of weeks for primary/intermediate schools is 40 while for secondary/composite and special schools it is 39.
For 2016 the nominal start date for the calculation of the levy is 1 February and the nominal end date is 18 December for primary/intermediate and 11 December for secondary/composite and special schools.
How the ISL is calculated
The ISL is calculated on a trimester basis. The nominal dates for 2016 are shown in this table:
Deduction from ops grant
|1||1 February to 17 April||July instalment|
|2||2 May to 31 July||October instalment|
1 August to 18 December for primary
|January 2017 instalment|
Towards the end of each trimester the administrator will email to schools a provisional list of international students extracted from ENROL.
The spreadsheet listing the students is called the RS15P. Schools will be asked to check the spreadsheet for correctness and if they find any problems they must correct it on ENROL.
A week later schools will be sent the final calculation of the levy on a spreadsheet called the RS15.
About the Export Education Levy
All education providers that enrol international-fee paying students are required to pay an Export Education Levy. The Export Education Levy is used to support a broad range of activities and projects relating to the export education industry. The work programme includes promotion and communication, capability development, quality assurance and research. In addition the Export Education Levy is used to fund the Code of Practice for the Pastoral Care of International Students office.
Do state schools have to pay both levies?
No, state schools only pay the International Student Levy. The Ministry of Education does a transfer payment to the Export Education Levy Trust from the International Student Levy fund to cover the cost of the Export Education Levy.
Invoice and Billing Enquiries:
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