CU 95250 — Gardening and turf management services
ACC files this unit under Administrative and Support services, in the group “Building Cleaning, Pest Control and Gardening Services”, in levy risk group 326.
The work this unit covers
- Arboricultural service (tree surgeon)
- Garden maintenance service
- Gardening service
- Lawn care service (e.g. fertilising, seeding, spraying)
- Lawn mowing service
- Maintenance of plants and shrubs in buildings
- Roadside and nature strip grass mowing/ slashing service
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 78660 — Cleaning services and facilities management (not elsewhere classified)
Cleaning services and facilities management covers building interior and exterior cleaning and facilities management. Gardening and turf covers garden maintenance, lawn care, fertilising and tree surgery. The building and the grounds are separate units.
$1.76 against $1: $0.76 apart, CU 95250 dearer , $1,190 a year at the ceiling.
CU 78650 — Pest control services (except agricultural and forestry)
Pest control — exterminating, fumigating and insect control other than agricultural and forestry — is its own unit. Gardening and turf management covers maintenance, lawn care and arboriculture. Spraying for pests as part of garden work is the point where this needs checking.
$1.76 against $1: $0.76 apart, CU 95250 dearer , $1,190 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 42510 — Landscape construction services · $1.76
BIC codes that map here
ACC assessors work from Business Industry Classification codes. These are the codes that land on CU 95250:
| N731310 | Arboricultural service (tree doctor) |
|---|---|
| N731320 | Gardening service |
| N731330 | Lawn mowing service |
| N731340 | Property maintenance service (own account) nec |
| N731350 | Roadside and nature strip grass mowing/ slashing service |
| N731360 | Turf management service |
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.