CU 42510 — Landscape construction services
ACC files this unit under Construction, in the group “Other Construction Services”, in levy risk group 326.
The work this unit covers
- Brick paving
- Fence construction
- Landscape construction
- Lawn construction
- Pond construction
- Retaining wall construction
- Rockery work
- Streetscape planting
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $1.76 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $1.88672 |
| CoverPlus Extra (standard) | $2.4 |
| CoverPlus Extra (lower weekly compensation) | $2.29 |
| At the 2026-27 maximum liable income ($156,641) | $2,757 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 | $1.92 | — |
| 2025-26 | $1.8 | −$0.12 |
| 2026-27 | $1.76 | −$0.04 |
Commonly confused with
CU 42595 — Construction services and property developers
Landscape construction builds the outdoor works — fences, retaining walls, brick paving, ponds, rockeries, lawns. Construction services covers a business that subcontracts its trades out and coordinates instead.
$1.76 against $0.4: $1.36 apart, CU 42510 dearer , $2,130 a year at the ceiling.
CU 41220 — Heavy and civil engineering construction (not elsewhere classified)
Heavy and civil engineering covers dams, canals, breakwaters, flood control and dredging. Landscape construction builds retaining walls, paving, fences and lawns. Scale and structure are the difference, not the fact that both move earth.
$1.76 against $0.87: $0.89 apart, CU 42510 dearer , $1,394 a year at the ceiling.
CU 41210 — Road and bridge construction
Road and bridge construction covers roads, bridges, asphalt surfacing and parking areas. Landscape construction covers paving, paths and walls as landscape works. A driveway built as part of a landscape is not road construction.
$1.76 against $1.1: $0.66 apart, CU 42510 dearer , $1,034 a year at the ceiling.
Also in risk group 326
- CU 42410 — Plastering and ceiling services · $1.76
- CU 42420 — Carpentry services · $1.76
- CU 42430 — Tiling and carpeting services · $1.76
- CU 95250 — Gardening and turf management services · $1.76
BIC codes that map here
ACC assessors work from Business Industry Classification codes. These are the codes that land on CU 42510:
| E329110 | Fence construction – except agricultural |
|---|---|
| E329120 | Garden drainage systems installation |
| E329130 | Garden sprinkler system installation – except irrigation systems |
| E329140 | Landscape construction |
| E329150 | Landscaping and property maintenance service |
| E329160 | Lawn construction |
| E329170 | Rockery work |
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.