CU 42100 — Site preparation services
ACC files this unit under Construction, in the group “Land Development and Site Preparation Services”, in levy risk group 315.
The work this unit covers
- Blasting services (except sandblasting or blasting of building exteriors)
- Bulldozing of construction sites
- Demolition of buildings or other structures
- Earthmoving
- Earthmoving plant and equipment hiring with operator
- Excavation
- Explosives laying
- Ground de-watering
- Land clearing (except bush or rural)
- Levelling (construction sites)
- Removal of overburden
- Trench digging
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $1.53 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $1.64016 |
| CoverPlus Extra (standard) | $2.09 |
| CoverPlus Extra (lower weekly compensation) | $1.99 |
| At the 2026-27 maximum liable income ($156,641) | $2,397 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 | $1.59 | — |
| 2025-26 | $1.56 | −$0.03 |
| 2026-27 | $1.53 | −$0.03 |
Commonly confused with
CU 42595 — Construction services and property developers
Site preparation is the physical work before building starts — demolition, bulldozing, excavation, blasting, land clearing. Construction services covers a business that subcontracts its trades out and coordinates the build instead.
$1.53 against $0.4: $1.13 apart, CU 42100 dearer , $1,770 a year at the ceiling.
CU 41221 — Utility and communications network construction and maintenance services
These genuinely overlap on the ground. Utility network construction is laying and maintaining the networks themselves — cables, electricity and communication distribution lines, sewerage and stormwater networks. Site preparation is clearing, demolishing and excavating a site so that building can start on it. Trenching for a network sits with the network work.
$1.53 against $0.67: $0.86 apart, CU 42100 dearer , $1,347 a year at the ceiling.
BIC codes that map here
ACC assessors work from Business Industry Classification codes. These are the codes that land on CU 42100:
| E321210 | Blasting services – site preparation |
|---|---|
| E321220 | Demolition of buildings or other structures |
| E321225 | Earthmoving plant and equipment hiring with operator |
| E321230 | Earthmoving services |
| E321240 | Excavating services |
| E321250 | Explosive laying |
| E321260 | Land clearing – except rural |
| E321270 | Site preparation |
| E321280 | Trench digging |
Changing a BIC code takes two agencies, not one.
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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.