Paying the Export Education Levy - non-funded PTEs

Information for Private Training Establishments (PTEs) who don’t receive funding from the government

Most education providers who enrol international fee-paying students are required to pay an Export Education Levy (EEL).

The levy is used to support a range of activities and projects relating to the export education industry, including promotion and marketing, and quality assurance. The levy is also used to fund administration of the Education (Pastoral Care of International Students) Code of Practice, and the International Student Contract Dispute Resolution Scheme (DRS).

Providers do not pay the EEL for

  • overseas students with domestic student status (for example, New Zealand residence visa holders or exchange students),
  • students studying offshore
  • Students sponsored by New Zealand Agency for International Development NZAID

Amount of the levy

The levy consists of:

  1. a variable component based on the tuition fees paid by the international students. The variable levy is currently 0.45 % of total tuition fees (excl GST)
  2. GST will be charged on the levy.

Reporting

Providers must supply levy information and make payment on a trimester basis (i.e. every 4 months). The levy information can be submitted via the Unfunded International Providers secure web page (external link)

Payment periods

Trimester 1:
Covers the period 1 January to 30 April.
The levy data must be submitted to the Administrator by 15 May.
Payment must be made on or before 30 May.

Trimester 2:
Covers the period 1 May to 31 August.
The levy data must be submitted to the Administrator by 15 September.
Payment must be made on or before 30 September.

Trimester 3:
Covers the period 1 September to 31 December.
The levy data must be submitted to the Administrator by 31 January of the following year.
Payment must be made by 15 February.

Tuition fees

The Foreign Tuition Fee charged to an international student must cover the full costs of the student’s education, and should always exceed the tuition fee charged to a domestic student.

In addition to all the normal domestic tuition costs, it must also include the costs of sale such as agents' fees and marketing costs, costs of additional services such as pastoral care, as well as recovering the cost of the Export Education Levy.

Additional compulsory course costs are not included in the tuition fee. The Foreign Tuition Fee excludes GST.

Payment method

Pay by direct debit.

Non-payment of levy

Paying the levy is a statutory obligation. Providers who do not pay by the due date or providers who default on a Direct Debit will be given 30 days in which to pay any outstanding levy amounts. Failure to comply within the 30 days will result in debt recovery action being taken.

Enquiries

Invoice and Billing Enquiries:
Email: accountsreceivable.enquiries@education.govt.nz

Policy Enquiries:
Email: international.division@education.govt.nz

Audit of levy

NZQA will audit the levy payments made by providers. Its audit process will require access to the Trustee bank statements.

 

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