CU 42330 — Air conditioning and heating services
ACC files this unit under Construction, in the group “Building Installation Services”, in levy risk group 322.
The work this unit covers
- Air conditioning duct work installation
- Air conditioning equipment installation (except motor vehicle air conditioning equipment)
- Cool room refrigerator installation
- Freezer room construction
- Heating equipment installation (except industrial furnaces)
- Oil heater installation
- Refrigeration equipment installation
- Ventilation equipment installation (not elsewhere classified)
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $0.85 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $0.9112 |
| CoverPlus Extra (standard) | $1.18 |
| CoverPlus Extra (lower weekly compensation) | $1.1 |
| At the 2026-27 maximum liable income ($156,641) | $1,331 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 | $0.89 | — |
| 2025-26 | $0.86 | −$0.03 |
| 2026-27 | $0.85 | −$0.01 |
Commonly confused with
CU 42342 — Building installation services (not elsewhere classified)
Building installation is the catch-all for fitting things into buildings — awnings, blinds, curtains, doors, lifts. Air conditioning and heating is duct work and air conditioning equipment installation specifically.
$0.85 against $1.76: $0.91 apart, CU 42342 dearer , $1,425 a year at the ceiling.
Plumbing covers water and gas plumbing and drainlaying. Air conditioning and heating covers ducting and air conditioning equipment. Businesses that do both are common, and the split matters because the units are rated differently.
$0.85 against $1.35: $0.5 apart, CU 42310 dearer , $783 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 42330:
| E323310 | Air conditioning equipment installation – except motor vehicles |
|---|---|
| E323315 | Freezer room construction |
| E323320 | Heating equipment installation – except industrial furnaces |
| E323330 | Refrigeration equipment installation |
| E323340 | Ventilation equipment installation nec |
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.