The Alcohol Advisory Council of New Zealand&nbsp;(ALAC) was established in 1976 by <A href="http://www.legislation.govt.nz/" target=_blank>Act of Parliament</A>, following a report by the Royal Commission of Inquiry into the Sale of Liquor.&nbsp; The Commission recommended establishing a permanent council whose aim was to encourage responsible use and minimise misuse.<BR><BR><BR><STRONG>Our Organisation</STRONG><BR><BR>Click on the following link to see our organisational structure <UNDEFINED><A href="http://www.alac.org.nz/FileLinks/536_2008-06-04_SimplifiedOrganisationChart-Word.3c50d823.pdf" target=_blank>Click here</A><BR><STRONG></STRONG><BR><BR><STRONG>How are we Funded </STRONG><BR><BR>ALAC is funded by a levy on alcohol produced and imported for sale in New Zealand. It includes liquor imported into, or manufactured in New Zealand and encompasses beer, grape wine, spirits and fruit wine.&nbsp;&nbsp;&nbsp; <BR><BR><STRONG>Levy Collection</STRONG>&nbsp;<BR><BR>From&nbsp;1st July

The Alcohol Advisory Council of New Zealand (ALAC) was established in 1976 by Act of Parliament, following a report by the Royal Commission of Inquiry into the Sale of Liquor.  The Commission recommended establishing a permanent council whose aim was to encourage responsible use and minimise misuse.


Our Organisation

Click on the following link to see our organisational structure Click here


How are we Funded

ALAC is funded by a levy on alcohol produced and imported for sale in New Zealand. It includes liquor imported into, or manufactured in New Zealand and encompasses beer, grape wine, spirits and fruit wine.   

Levy Collection 

From 1st July 2004 Customs acts on behalf of ALAC and collects the levy from all local manufacturers and importers.  Payments from producers and importers are made monthly to Customs at the same time as, and in addition to any excise duty payable under the Customs and Excise Act 1996.  Customs forwards the levy to ALAC. 

The amount that has been approved by Cabinet for the 2009/10 year is $12.7M

How is the Levy Calculated?

The Alcohol Advisory Council Act 1976 was amended earlier this year, and this is the first time that the Alcohol Advisory Council levy has been set using the new classifications and method set out in the amended Act. The method involves determining a levy payable in respect of each of the six classes of liquor described in the Act. The classes are based on the volume of alcohol per litre of liquor. Each class is assigned a rate that broadly represents the amount of alcohol in the various kinds of liquor within the class. The levy is calculated by applying that rate.

The Act specifies the rate for classes A, C, and D, but describes the rate for classes B, E and F as variable. Each year, the rate to be applied to those classes must be determined by the Minister, based on the volume of liquor of each class that was imported or manufactured in the previous year.

The table below shows the rates set for each class including the three variable rates (classes B,E and F) for 2009/10.

The rates are exclusive of GST.