CU 29190 — Prefabricated wooden building manufacturing
ACC files this unit under Manufacturing, in the group “Other Wood Product Manufacturing”, in levy risk group 141.
The work this unit covers
- Building, prefabricated wood, manufacturing
- Bus shelter, prefabricated wood, manufacturing
- Carport, prefabricated wood, manufacturing
- Conservatory, prefabricated wood, manufacturing
- Garage, prefabricated wood, manufacturing
- Gazebo, prefabricated wood, manufacturing
- Kit set home, prefabricated wood, manufacturing
- Shed, prefabricated wood, manufacturing
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $1.45 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $1.5544 |
| CoverPlus Extra (standard) | $1.98 |
| CoverPlus Extra (lower weekly compensation) | $1.88 |
| At the 2026-27 maximum liable income ($156,641) | $2,271 a year |
Per $100 of liable earnings, GST-exclusive, as ACC publishes them; the Working Safer and Earners' levies are separate flat levies and are not included.
Rate history
| Levy year | Rate per $100 | Change |
|---|---|---|
| 2024-25 | $1.4 | — |
| 2025-26 | $1.49 | +$0.09 |
| 2026-27 | $1.45 | −$0.04 |
Commonly confused with
CU 23220 — Reconstituted wood product manufacturing
Reconstituted wood makes the sheet material — MDF, particleboard, chipboard, hardboard, OSB. This unit uses material like that to make whole buildings: kitset homes, garages, carports, gazebos, conservatories.
$1.45 against $0.65: $0.8 apart, CU 29190 dearer , $1,253 a year at the ceiling.
CU 29210 — Wooden furniture and upholstered seat manufacturing
Wooden furniture manufacturing makes what goes inside a building. This unit makes the building — prefabricated in a factory, assembled on site.
$1.45 against $1.13: $0.32 apart, CU 29190 dearer , $501 a year at the ceiling.
CU 23230 — Wooden structural fittings and components manufacturing
Wooden structural fittings are components: roof trusses, glulam, finger-jointed timber, wood-framed doors and windows, kitchen cabinets. This unit makes a complete prefabricated building rather than parts that go into one built on site.
BIC codes that map here
ACC assessors work from Business Industry Classification codes. These are the codes that land on CU 29190:
| C149110 | Garage mfg – prefabricated nec |
|---|---|
| C149120 | Kitset home mfg |
| C149130 | Prefabricated building mfg nec |
| C149140 | Transportable home mfg |
| C222240 | Shed mfg – prefabricated nec |
Changing a BIC code takes two agencies, not one.
On this unit and not sure it fits?
The checker walks what your business actually does through ACC's own rules, including the years you can still do something about.
Run the ACC levy checkSource: ACC Levy Guidebook 2026-27. Extracted 2026-08-06. Maximum liable income from ACC — calculate your levies. All 537 classification units.