CU 42230 — Roofing services
ACC files this unit under Construction, in the group “Building Structure Services”, in levy risk group 328.
The work this unit covers
- Metal roof fixing
- Roof painting, spraying or coating
- Roof tiling
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $2.25 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $2.412 |
| CoverPlus Extra (standard) | $3.05 |
| CoverPlus Extra (lower weekly compensation) | $2.92 |
| At the 2026-27 maximum liable income ($156,641) | $3,524 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 | $2.16 | — |
| 2025-26 | $2.31 | +$0.15 |
| 2026-27 | $2.25 | −$0.06 |
Commonly confused with
CU 42210 — Concreting services
Concreting covers concrete cutting, foundations, footpaths, kerbing and guttering formed in concrete. Roofing covers metal roof fixing, roof tiling, and painting or coating a roof. Guttering is the trap: forming concrete guttering at ground level is concreting; roof guttering installation sits with plumbing.
$2.25 against $1.76: $0.49 apart, CU 42230 dearer , $768 a year at the ceiling.
CU 42595 — Construction services and property developers
Roofing services is doing the roof work. Construction services is the unit for a business that has moved to subcontracting the trades out and coordinating instead.
$2.25 against $0.4: $1.85 apart, CU 42230 dearer , $2,898 a year at the ceiling.
Also in risk group 328
BIC codes that map here
ACC assessors work from Business Industry Classification codes. These are the codes that land on CU 42230:
| E322310 | Metal roof fixing |
|---|---|
| E322315 | Roof painting, spraying or coating |
| E322320 | Roof tiling |
| E322330 | Roofing material installation – except insulation materials |
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.