Appropriation is the statutory mechanism by which Parliament authorises the Government to incur expenses and capital expenditure. Other than permanent appropriations provided for in other legislation, appropriations are provided by Appropriation (Estimates) and Appropriation (Supplementary Estimates) Bills.

This Bill seeks parliamentary authorisation of the individual appropriations contained in The Estimates of Appropriations for the Government of New Zealand for the Year Ending 30 June 2026 (B.5) (the Estimates) presented to the House of Representatives as part of the 2025 Budget documentation.

In this Bill, the individual appropriations in summarised form are set out in Schedules 1 and 2. The provisions of the Bill ensure that the scope of each appropriation as set out in the Estimates forms part of the legal appropriation. The Public Finance Act 1989 requires separate appropriations for—

each category of output expenses; and
each category of benefits or related expenses; and
each category of borrowing expenses; and
each category of other expenses; and
each category of capital expenditure; and
the expenses and capital expenditure to be incurred by each intelligence and security department; and
each multi-category appropriation.

Section 6 of the Public Finance Act 1989 provides ongoing authority for public money to be spent for the purpose of meeting expenses or capital expenditure incurred in accordance with an appropriation, the payment of goods and services tax in respect of those expenses or that capital expenditure, the repayment of debt, and the settlement of liabilities.

This Bill also seeks parliamentary authorisation for the capital injections contained in the Estimates. Section 12A of the Public Finance Act 1989 provides that the Crown must not make a capital injection to a department (other than an intelligence and security department) or an Office of Parliament unless the capital injection is authorised under an Appropriation Act. By requiring capital injections to be authorised, Parliament retains control over the level of net assets that departments and Offices of Parliament may hold.

Departmental disclosure statement

A departmental disclosure statement is not required for this Bill.

Clause by clause analysis

Clause 1 is the Title clause.

Clause 2 is the commencement clause. The Bill comes into force on the day after Royal assent.

Clause 3 provides that the Bill (except clause 7 and Schedule 2) applies to the 2025/26 financial year.

Clause 4 is an overview clause.

Clause 5 defines terms used in the Bill.

Clauses 6 and 7 are the principal appropriation clauses of the Bill.

Clause 6 authorises, for the 2025/26 financial year, the appropriations set out in Schedule 1.

An appropriation in Vote Māori Development was included in the Estimates in error and has therefore been omitted from Schedule 1. For more details, see page 5 of Volume 7 of the Estimates.

Clause 7 authorises the multi-year appropriations set out in Schedule 2. Section 10 of the Public Finance Act 1989 provides that an Appropriation Act may authorise expenses or capital expenditure to be incurred for more than 1 financial year as long as the authority (which lapses at the end of the period specified in the Appropriation Act) does not apply for more than 5 financial years.

Section 9 of the Public Finance Act 1989 concerns the scope of appropriations. Clauses 6 and 7, when read together with the definition of “scope shown in the Estimates” in clause 5(1), each describe where the scope of each appropriation authorised under those clauses is set out, making the scope of each appropriation (as set out in the Estimates) part of the legal appropriation.

Clause 8 and Schedule 3 specify the appropriations to which output expenses may be charged under section 21 of the Public Finance Act 1989. This means that, provided the other requirements in section 21 of the Public Finance Act 1989 are met, output expenses may be incurred up to the amount of third-party revenue expected to be earned by the relevant class of outputs during the 2025/26 financial year.

Clause 9 authorises, for the 2025/26 financial year, the capital injections set out in Schedule 4.

Clause 10 and Schedule 5 repeal spent Appropriation Acts.

Hon Nicola Willis

Appropriation (2025/26 Estimates) Bill

Government Bill

164—1

The Parliament of New Zealand enacts as follows:

1 Title

This Act is the Appropriation (2025/26 Estimates) Act 2025.

2 Commencement

This Act comes into force on the day after Royal assent.

3 Application

(1)

Section 7 and Schedule 2 apply to the periods set out in Schedule 2.

(2)

The rest of this Act applies to the 2025/26 financial year.

4 Overview

This Act meets the requirements of the Public Finance Act 1989 for parliamentary control over expenditure by the Crown and Offices of Parliament as follows:

(a)

section 6 and Schedule 1 make appropriations that authorise the Crown and Offices of Parliament to incur expenses and capital expenditure during the 2025/26 financial year (see section 4(1) of the Public Finance Act 1989); and

(b)

section 7 and Schedule 2 make appropriations that authorise the Crown to incur expenses and capital expenditure during more than 1 financial year (see section 10 of the Public Finance Act 1989); and

(c)

section 8 and Schedule 3 specify appropriations to which output expenses may be charged against third-party revenue during the 2025/26 financial year (see section 21 of the Public Finance Act 1989); and

(d)

section 9 and Schedule 4 authorise the Crown to make capital injections to specified departments and Offices of Parliament during the 2025/26 financial year (see section 12A of the Public Finance Act 1989); and

(e)

section 10 and Schedule 5 repeal spent Appropriation Acts.

5 Interpretation

(1)

In this Act, unless the context otherwise requires,—

2025/26 financial year means the financial year ending with 30 June 2026

Estimates means The Estimates of Appropriations for the Government of New Zealand for the Year Ending 30 June 2026 (B.5)

scope shown in the Estimates means the scope as set out in the Details of Appropriations and Capital Injections for the relevant Vote in the Estimates as follows:

(a)

in the case of an appropriation under section 6,—

(i)

in the table headed “Annual Appropriations and Forecast Permanent Appropriations”; and

(ii)

in the column headed “Titles and Scopes of Appropriations by Appropriation Type”; and

(iii)

in the statement directly under the title of the appropriation or, in the case of a multi-category appropriation, under the name of each of the individual categories that are included in the appropriation; and

(b)

in the case of an appropriation under section 7,—

(i)

in the table headed “Multi-Year Appropriations”; and

(ii)

in the column headed “Type, Title, Scope and Period of Appropriations”; and

(iii)

in the statement directly under the title of the appropriation.

(2)

Terms or expressions used and not defined in this Act but defined in the Public Finance Act 1989 have, in this Act, the same meanings as in the Public Finance Act 1989.

6 Appropriations for 2025/26 financial year

Appropriations authorised

(1)

Each amount specified in column 4 of Schedule 1 is appropriated for the purpose of authorising the Crown or an Office of Parliament to incur expenses, capital expenditure, or expenses and capital expenditure (as applicable) against the appropriation specified in column 3 of Schedule 1 alongside the amount.

Other matters concerning appropriations

(2)

Subsection (1) applies only to the extent that the appropriation authorised is of a type set out in section 7A(1) of the Public Finance Act 1989.

(3)

The scope of each appropriation authorised by this section is the scope shown in the Estimates for the appropriation.

(4)

Each appropriation authorised by this section includes any expenses and capital expenditure that have been incurred—

(a)

under any Imprest Supply Act relating to the 2025/26 financial year; and

(b)

in advance, but within the scope, of the appropriation.

7 Appropriations applying for more than 1 financial year

Multi-year appropriations authorised

(1)

Each amount specified in column 5 of Schedule 2 is appropriated for the purpose of authorising the Crown to incur expenses or capital expenditure (as applicable) against the appropriation specified in column 3 of Schedule 2 alongside the amount.

Other matters concerning multi-year appropriations

(2)

Subsection (1) applies only to the extent that the appropriation authorised is of a type set out in section 7A(1) of the Public Finance Act 1989.

(3)

The scope of each appropriation authorised by this section is the scope shown in the Estimates for the appropriation.

(4)

Each appropriation authorised by this section—

(a)

is limited to the period specified in column 4 of Schedule 2 alongside the appropriation; and

(b)

includes any expenses and capital expenditure that have been incurred—

(i)

under any Imprest Supply Act relating to the 2025/26 financial year; and

(ii)

in advance, but within the scope, of the appropriation.

8 Expenses under section 21 of Public Finance Act 1989

The appropriations to which output expenses may be charged under section 21 of the Public Finance Act 1989 are specified in Schedule 3.

9 Capital injections authorised for 2025/26 financial year

(1)

The Crown is authorised to make capital injections during the 2025/26 financial year to each department specified in column 1 of Schedule 4.

(2)

The capital injections authorised by this section to a department are limited to the amount specified in column 3 of Schedule 4 alongside the department.

(3)

Each authorisation given by this section includes any capital injection that has been made—

(a)

under any Imprest Supply Act relating to the 2025/26 financial year; and

(b)

in advance of the authorisation.

10 Repeals

The Acts specified in Schedule 5 are repealed.

Schedule 1 Appropriations for 2025/26 financial year

s 6

Column 1	Column 2	Column 3	Column 4
Vote	Volume and page reference in Estimates (B.5)	Appropriation	Amount $(000)

Agriculture, Biosecurity, Fisheries and Food Safety	8/4	Non‑Departmental Output Expenses
		Support for Walking Access	3,595

	8/4	Benefits or Related Expenses
		Agriculture: Rural Veterinarians Bonding Scheme	1,650

	8/4	Non‑Departmental Other Expenses
		Fisheries: Provision for Fisheries Debt Write Downs	1,000
		Subscriptions to International Organisations	3,208

	8/4	Multi-Category
		Agriculture: Programmes Supporting Sustainability	97,867
		Biosecurity: Border and Domestic Biosecurity Risk Management	425,833
		Development and Implementation of Primary Industries Policy Advice	156,392
		Fisheries: Managing the Resource Sustainably	84,262
		Food Safety: Protecting Consumers	146,712

Arts, Culture and Heritage	9/3	Departmental Output Expenses
Arts, Culture and Heritage		Heritage Services	14,741

	9/3	Non‑Departmental Output Expenses
		Management of Historic Places	18,677
		Museum Services	53,982
		Performing Arts Services	46,267
		Promotion and Support of the Arts and Film	21,885
		Protection of Taonga Tūturu	1,330
		Public Media Services	171,600

	9/4	Non‑Departmental Other Expenses
		Heritage and Cultural Sector Initiatives	346
		Maintenance of War Graves, Historic Graves and Memorials	6,412
		Supporting Commemorations and Anniversaries	3,750

	9/4	Non‑Departmental Capital Expenditure
		Development of National Memorials	3,809
		Heritage and Culture Sector Capital	5,000

	9/4	Multi-Category
		Policy Advice, Monitoring of Funded Agencies and Ministerial Services	12,152

Attorney-General	6/3	Multi-Category
Attorney-General		Law Officer Functions	134,807

Audit	4/3	Departmental Output Expenses
		Audit and Assurance Services	7,940

	4/3	Multi-Category
		Statutory Auditor Function	23,598

Building and Construction	1/3	Departmental Output Expenses
Building and Construction		Occupational Licensing	14,084
		Residential Tenancy and Unit Title Services	50,530
		Weathertight Services	4,402

	1/3	Non‑Departmental Other Expenses
		Unwind of Discount Rate Used in the Present Value Calculation of Direct Payments Under the Weathertight Homes Financial Assistance Package	1,659

	1/3	Multi-Category
		Building Policy, Regulation and Advice	51,227
		Temporary Accommodation Services	11,283

Business, Science and Innovation	1/30	Departmental Output Expenses
Business, Science and Innovation		Commerce and Consumer Affairs: Consumer Advocacy Council for Small Electricity Consumers	2
		Commerce and Consumer Affairs: Consumer Information	2,281
		Commerce and Consumer Affairs: Customer and Product Data Sharing Services	500
		Commerce and Consumer Affairs: Insurance Claims Resolution	5,073
		Commerce and Consumer Affairs: Official Assignee Functions	22,367
		Commerce and Consumer Affairs: Registration and Granting of Intellectual Property Rights	36,932
		Commerce and Consumer Affairs: Registration and Provision of Statutory Information	40,018
		Commerce and Consumer Affairs: Standards Development and Approval	7,512
		Commerce and Consumer Affairs: Trading Standards	6,606
		Economic Growth: Implementation of Improvements in Public Sector Procurement and Services to Business	30,089
		Economic Growth: Processing Fast-track Approvals Applications	1,000
		Economic Growth: Shared Services Support	3,259
		Energy: Information Services	3,383
		Energy: Management of the Offshore Renewable Energy Regime	1,000
		Media and Communications: Management and Enforcement of the Radiocommunications Act 1989	11,337
		Public Service: Property Management Services	42,319
		Public Service: Property Management within the State Sector	6,517
		Regional Development: Operational Support	28,676
		Resources: Management of the Crown Mineral Estate	29,603
		Resources: Supporting Decommissioning of Oil Fields	1,000
		Science, Innovation and Technology: Departmental administration of in-year payments loans 2022-2026	393
		Science, Innovation and Technology: National Research Information System	1,727
		Science, Innovation and Technology: Prime Minister’s Science, Innovation and Technology Advisory Council	1,370
		Social Development and Employment: Tupu Tai Internship Programme	554
		Tourism and Hospitality: International Visitor Conservation and Tourism Levy Collection	3,500
		Tourism and Hospitality: Tourism Fund Management	1,058

	1/32	Departmental Other Expenses
		Departmental Output Cessation Expenses	300

	1/32	Non‑Departmental Output Expenses
		Commerce and Consumer Affairs: Administration of the Takeovers Code	1,494
		Commerce and Consumer Affairs: Competition Studies	1,482
		Commerce and Consumer Affairs: Enforcement of Dairy Sector Regulation and Monitoring of Milk Price Setting	2,348
		Commerce and Consumer Affairs: External Reporting and Assurance Standards Setting	8,319
		Commerce and Consumer Affairs: Regulation of Water Services	6,500
		Commerce and Consumer Affairs: Retirement Commissioner	8,222
		Economic Growth: Development of Early-Stage Capital Markets	750
		Emergency Management and Recovery: Services for Geohazards Management	26,055
		Energy: Assisting Households in Energy Hardship	2,214
		Energy: Electricity Industry Governance and Market Operations	119,697
		Energy: Energy Efficiency and Conservation	53,149
		Media and Communications: Funding to address Maori Interests in radio spectrum	8,000
		Science, Innovation and Technology: Endeavour Fund	245,124
		Science, Innovation and Technology: Founder and Startup Support	2,717
		Science, Innovation and Technology: Gene technology regulatory functions	6,700
		Science, Innovation and Technology: Health Research Fund	107,660
		Science, Innovation and Technology: Marsden Fund	78,545
		Science, Innovation and Technology: National Measurement Standards	8,986
		Science, Innovation and Technology: Non‑departmental administration of in-year payments loans 2022-2026	2,200
		Science, Innovation and Technology: Partnered Research Fund	21,178
		Science, Innovation and Technology: Student Grant	15,000
		Small Business and Manufacturing: Manufacturing Sector Development	650
		Social Development and Employment: Auckland Pacific Skills Shift	4,970
		Tourism and Hospitality: Management of the Self-Contained Motor Vehicles System Regulator	1,898
		Tourism and Hospitality: Marketing New Zealand as a Visitor Destination	130,052
		Trade and Investment: Invest New Zealand	21,150

	1/35	Non‑Departmental Other Expenses
		Auckland: Depreciation on Auckland’s Queens Wharf	985
		Commerce and Consumer Affairs: Financial Markets Authority Litigation Fund	5,238
		Commerce and Consumer Affairs: Takeovers Panel Litigation Fund	200
		Economic Growth: Attracting International Screen Productions	1,300
		Economic Growth: Impairment of Debt and Debt Write Offs	2,925
		Economic Growth: International Subscriptions and Memberships	1,760
		Energy: Crown Loans - Impairment of Debt	100
		Energy: Electricity Litigation Fund	1,500
		Energy: Establishing a Renewable Electricity System on Chatham Island	25
		Energy: Fair Value Write Down on Loans and Investments	500
		Energy: International Energy Agency Contribution	249
		Public Sector Pay Adjustment - Business, Science and Innovation Remuneration Cost Pressure	2,000
		Science, Innovation and Technology: Catalyst Fund	41,441
		Tourism and Hospitality: Ngā Haerenga, The New Zealand Cycle Trail Fund	17,000
		Tourism and Hospitality: Tourism Strategic Infrastructure and System Capability	9,125
		Tourism Infrastructure Fund	5,131

	1/36	Non‑Departmental Capital Expenditure
		Energy: Crown Energy Efficiency	2,000
		Regional Development: Investment in Crown-owned Companies and their subsidiaries for the Wood Processing Growth Fund	13,500

	1/37	Multi-Category
		Commerce and Consumer Affairs: Enforcement of General Market Regulation	45,078
		Commerce and Consumer Affairs: Statutory Management - Du Val Group and others	500
		Commerce Commission Litigation Funds	11,932
		Economic Growth: Support the Growth and Development of New Zealand Firms, Sectors and Regions	159,515
		Economic Growth: Supporting Regional Just Transitions	815
		Media and Communications: Services for Deaf, Hearing Impaired and Speech Impaired People	5,584
		Policy Advice and Related Services to Ministers	83,095
		Regional Development: Provincial Growth Fund	24,000
		Regional Development: Regional Infrastructure Fund	554,800
		Science, Innovation and Technology: Callaghan Innovation - Operations	95,479
		Science, Innovation and Technology: Contract Management	35,053
		Science, Innovation and Technology: Digital Technologies Sector Initiatives	43,816
		Science, Innovation and Technology: Strategic Science Investment Fund	358,065
		Science, Innovation and Technology: Talent and Science Promotion	47,772
		Sector Analysis and Facilitation	6,000
		Services and Advice to Support Well-functioning Financial Markets	77,932
		Small Business Enabling Services	34,247

Communications Security and Intelligence	4/18	Intelligence and Security Department Expenses and Capital Expenditure
Communications Security and Intelligence		Communications Security and Intelligence	262,681

Conservation	8/69	Non‑Departmental Output Expenses
		Community Conservation Funds	11,628
		Management Services - Natural and Historic Places	110
		Moutoa Gardens/Pākaitore	45
		Predator Free 2050 Limited	4,114

	8/69	Non‑Departmental Other Expenses
		Compensation Payments	60
		Depreciation - Crown Property, Plant and Equipment	387
		Impairment of Public Conservation Land	50
		Loss on Disposal of Crown Property, Plant and Equipment	3,772
		Payment of Rates on Properties for Concessionaires	1,474
		Provision for Bad and Doubtful Debts	100
		Subscriptions to International Organisations	550
		Vesting of Reserves	150
		Waikaremoana Lakebed Lease	241

	8/70	Non‑Departmental Capital Expenditure
		Pike River Memorial and Museum	921
		Purchase and Development of Reserves	1,800

	8/71	Multi-Category
		Identification and Implementation of Protection for Natural and Historic Places	25,059
		Services for Conservation	700,842

Corrections	6/19	Departmental Output Expenses
		Re-offending is Reduced	420,596

	6/19	Departmental Other Expenses
		Transfer of Three Waters Assets	3,000

	6/19	Non‑Departmental Other Expenses
		Waikeria Corrections and Treatment Facility	400

	6/19	Multi-Category
		Policy Advice and Ministerial Services	8,602
		Public Safety is Improved	2,142,651

Courts	6/43	Non‑Departmental Other Expenses
		Assistance to Victims of Crime	40
		Court and Coroner Related Costs	178,465
		Justices of the Peace Association	450
		Tribunal Related Fees and Expenses	5,541

	6/44	Multi-Category
		Courts, Tribunals and Other Authorities Services, including the Collection and Enforcement of Fines and Civil Debts Services	775,527

Customs	3/3	Departmental Output Expenses
		Border System Performance	1,950

	3/3	Non‑Departmental Output Expenses
		Independent Advice to Ministers	193

	3/3	Non‑Departmental Other Expenses
		Change in Doubtful Debt Provision	16,000
		World Customs Organization	80

	3/3	Multi-Category
		Border Clearance and Risk Management	305,989

Defence	3/25	Departmental Output Expenses
		Ministry of Defence Outputs	25,944

	3/25	Multi-Category
		Defence Capabilities	469,412

Defence Force	3/42	Non‑Departmental Output Expenses
		Development and Maintenance of Services Cemeteries	746

	3/42	Non‑Departmental Other Expenses
		Fair Value Write Down on Veteran Trust Loans and Thirty-Year Endowment	203
		Grant Payments to Non-Government Organisations	275
		Impairment of Debt for Benefits or Related Expenses	250
		Military Veterans Kaupapa Inquiry Claimant Costs	100
		Service Cost - Veterans’ Entitlements	12,000
		Support for Early Childhood Education Services Associated with Defence Bases	350
		Support for Vietnam Veterans	3,099
		Veteran Assistance to Attend Commemorations and Revisit Battlefields	200

	3/43	Multi-Category
		Advice to the Government	20,269
		Defence Force Capabilities Prepared for Joint Operations and Other Tasks	3,273,592
		Operations Contributing to New Zealand’s Security, Stability and Interests	57,679
		Policy Advice And Other Services For Veterans	14,742
		Protection of New Zealand and New Zealanders	589,892

Disability Support Services	9/41	Non‑Departmental Other Expenses
Disability Support Services		Disability-related Legal Expenses	500

	9/41	Multi-Category
		Disability Support Services	2,769,178

Disabled People	9/59	Multi-Category
		Improving the lives of disabled people	20,411

Education	2/3	Departmental Output Expenses
		School Property Portfolio Management	3,428,010
		Stewardship and Oversight of the Education System	51,989
		Support and Resources for Parents and the Community	15,246

	2/3	Non‑Departmental Output Expenses
		Contributions to Other Education-related Organisations	27,986
		Early Learning	3,049,516
		School Managed Network Funding	31,370
		School Transport	267,081
		Schooling Improvement	30,327
		Support for Early Learning Providers	7,500
		Supporting Parenting	7,674

	2/4	Benefits or Related Expenses
		Home Schooling Allowances	9,744
		Scholarships and Awards for Students	12,981
		Scholarships and Awards for Teachers and Trainees	47,513

	2/4	Non‑Departmental Other Expenses
		Impairment of Debts and Assets and Debt Write-Offs	3,000
		Integrated Schools Property	144,410

	2/4	Non‑Departmental Capital Expenditure
		Schools Furniture and Equipment	66,562
		The Network for Learning Limited - Increased Investment	20,960

	2/5	Multi-Category
		Charter Schools \| Kura Hourua	57,235
		Improved Quality Teaching and Learning	439,424
		Outcomes for Target Student Groups	1,562,482
		Oversight and Administration of the Qualifications System	87,027
		Primary and Secondary Education	8,705,752
		Redress for Abuse in Care	9,559

Education Review Office	2/103	Departmental Output Expenses
Education Review Office		Independent Monitoring and Assurance of the Oranga Tamariki System	12,087
		Review, Evaluate, Monitor and Assure the Quality of Education Provision and Deliver Regulatory Services	38,842

Environment	8/111	Departmental Output Expenses
		Climate Change Chief Executives Board	3,742
		Improving New Zealand’s Environment	128,424
		Managing Climate Change in New Zealand	46,399

	8/111	Non‑Departmental Output Expenses
		Administration of New Zealand Units held on Trust	177
		Climate Change Commission - Advisory and Monitoring Function	15,504
		Emissions Trading Scheme	6,785
		Environmental Protection Authority functions	33,831

	8/112	Non‑Departmental Other Expenses
		Allocation of New Zealand Units	2,045,700
		Framework Convention on Climate Change	250
		Fresh Start for Fresh Water: Waikato River Clean-up Fund	3,910
		Impairment of Debt Relating to Climate Change Activities	147,000
		Impairment of Debt Relating to Environment Activities	5,000
		International Subscriptions	230
		Loss on Sale of New Zealand Units	40,000
		Te Pou Tupua	77
		United Nations Environment Programme	804
		Waikato River Co-Governance	1,195

	8/113	Multi-Category
		Product Stewardship	65,610
		Waste Minimisation	288,080

Finance	4/26	Departmental Output Expenses
		Shared Support Services	10,460
		Southern Response Earthquake Services Independent Oversight Committee	90

	4/27	Non‑Departmental Output Expenses
		Independent Infrastructure Advice and Oversight	12,973
		Management of Anchor Projects	2,000
		Management of the New Zealand Superannuation Fund	728

	4/27	Non‑Departmental Other Expenses
		Carrying Value of Future Liabilities	3,000
		Government Superannuation Appeals Board	50
		Stewardship of Residual Crown Obligations	500

	4/28	Non‑Departmental Capital Expenditure
		Capital Injections to Airways New Zealand for Ground-Based Navigation Aids	12,600
		Community Housing Finance Agency Group - Crown Lending Facilities	180,000
		NZ Superannuation Fund - Contributions	103,000
		Transfer of Anchor Project Assets	42,160

	4/28	Multi-Category
		Canterbury Earthquake - On-Sold Properties	100
		Crown Company Monitoring Advice	5,391
		Greater Christchurch Anchor Projects	196,265
		Management of Landcorp Protected Land Agreement	3,015
		Management of New Zealand House, London	850
		Policy Advice and Financial Services	94,834

Foreign Affairs	3/93	Non‑Departmental Output Expenses
		Antarctic Research, Operations and Cooperation	20,936
		Promotion of Asian Skills and Relationships	5,145

	3/93	Non‑Departmental Other Expenses
		Consular Loan Expenses	50
		Subscriptions to International Organisations	68,976

	3/94	Non‑Departmental Capital Expenditure
		Consular Loans	100

	3/94	Multi-Category
		Act in the world to build a safer, more prosperous and more sustainable future for New Zealanders	591,454

Forestry	8/161	Multi-Category
		Growth and Development of the Forestry Sector	152,801

Health	5/3	Non‑Departmental Output Expenses
		Aged Care Commissioner	2,104
		Delivering hauora Māori services	772,739
		Delivering Hospital and Specialist Services	15,728,691
		Delivering Primary, Community, Public and Population Health Services	9,703,427
		Monitoring and Protecting Health and Disability Consumer Interests	37,723
		National Management of Pharmaceuticals	32,507
		National Pharmaceuticals Purchasing	1,760,435

	5/3	Non‑Departmental Other Expenses
		International Health Organisations	3,100
		Legal Expenses	1,208

	5/4	Non‑Departmental Capital Expenditure
		Remediation and resolution of Holidays Act 2003 historical claims	325,000
		Residential Care Loans - Payments	35,000
		Standby Credit to Support Health System Liquidity	200,000

	5/4	Multi-Category
		Redress for Abuse in Care	1,610
		Stewardship of the New Zealand health system	228,692

Housing and Urban Development	9/70	Non‑Departmental Output Expenses
		Contracted emergency housing accommodation and services	12,112
		Kāinga Ora - Homes and Communities	18,549
		Local Innovations and Partnerships	4,803
		Support Services to increase home ownership	2,000

	9/70	Non‑Departmental Other Expenses
		Housing Assistance	789

	9/71	Non‑Departmental Capital Expenditure
		Refinancing of Crown loans to Kāinga Ora - Homes and Communities	283,442

	9/71	Multi-Category
		Amortisation of Upfront Payments	58,544
		Housing Programme Fair Value Impairment Loss and Inventory Disposal	224,906
		Managing the Housing and Urban Development Portfolio	63,562
		Social Housing	2,198,266
		Transitional Housing	365,174
		Upfront Payments	118,000

Internal Affairs	4/90	Departmental Output Expenses
		Local Government Policy and Related Services	33,806

	4/90	Non‑Departmental Output Expenses
		Classification of Films, Videos and Publications	3,278
		Fire and Emergency New Zealand - Public Good Services	8,000

	4/90	Benefits or Related Expenses
		Rates Rebate Scheme	114,000

	4/90	Non‑Departmental Other Expenses
		Racing Safety Development Fund	990
		Supporting Local Government with Natural Hazard Events	10,178

	4/91	Multi-Category
		Chatham Islands Wharves	2,880
		Civic Information Services	234,492
		Community Development and Funding Schemes	26,706
		Government Digital Services	49,765
		Local Government Administration	14,622
		National Archival and Library Services	177,425
		Offshore Betting Charges	5,050
		Policy and Related Services	13,416
		Regulatory Services	70,624
		Services Supporting the Executive	68,816
		Support for Statutory and Other Bodies	36,036
		Supporting Ethnic Communities	18,225

Justice	6/77	Departmental Output Expenses
		Administration of Legal Services	38,560
		Elimination of Family Violence and Sexual Violence	20,637
		Justice and Emergency Agencies Property and Shared Services	41,766
		Justice Policy Advice	38,807
		Public Defence Service	50,573
		Sector Leadership and Support	13,583

	6/77	Non‑Departmental Output Expenses
		Independent Advice to Ministers	1,800
		Inspector-General of Defence	1,610
		Inspector-General of Intelligence and Security	1,329
		Legal Aid	328,000
		Provision of Protective Fiduciary Services	1,984
		Services from the Criminal Cases Review Commission	4,854
		Services from the Human Rights Commission	12,446
		Services from the Independent Police Conduct Authority	6,742
		Services from the Law Commission	4,205
		Services from the Privacy Commissioner	7,641

	6/78	Non‑Departmental Other Expenses
		Impairment of Crown Assets	13,512

	6/79	Multi-Category
		Community Justice Support and Assistance	73,918

Labour Market	2/118	Departmental Output Expenses
		ACC - Regulatory Services	121
		Immigration - Regulation of Immigration Advisers	3,841
		Social Development and Employment - Employment Sector Analysis and Facilitation	2,869
		Workplace Relations and Safety - Employment Relations Services	44,758

	2/118	Non‑Departmental Output Expenses
		ACC - Case Management and Supporting Services	348,686
		ACC - Case Management and Supporting Services - Treatment Injuries for Non-Earners	27,990
		ACC - Public Health Acute Services	544,447
		ACC - Public Health Acute Services - Treatment Injuries for Non-Earners	3,325
		ACC - Rehabilitation Entitlements and Services	1,224,291
		ACC - Rehabilitation Entitlements and Services - Treatment Injuries for Non-Earners	267,996
		ACC - Sexual Abuse Assessment and Treatment Services	13,969
		Workplace Relations and Safety - Health and Safety at Work Levy - Collection Services	869
		Workplace Relations and Safety - Workplace Health and Safety	133,982

	2/119	Benefits or Related Expenses
		ACC - Compensation Entitlements	106,282
		ACC - Compensation Entitlements - Treatment Injuries for Non-Earners	25,578

	2/119	Non‑Departmental Other Expenses
		Workplace Relations and Safety - International Labour Organisation	2,405
		Workplace Relations and Safety - Remuneration Authority Members’ Fees, Salaries and Allowances	341

	2/120	Multi-Category
		Immigration Services	688,780
		Policy Advice and Related Services to Ministers	24,896

Lands	8/185	Departmental Output Expenses
		Compliance with and Administration of the Overseas Investment Regime	18,992

	8/185	Non‑Departmental Other Expenses
		Bad and Doubtful Debts	395
		Proceeds from Sale of New Zealand Transport Agency Properties	100,000

	8/185	Non‑Departmental Capital Expenditure
		Crown Acquisitions - Huntly East	1,500
		Crown Purchases - Land Exchanges	350
		Land Tenure Reform Acquisitions	96,114

	8/186	Multi-Category
		Crown Land	67,632
		Location Based Information	213,493
		Property Rights	132,025
		Purchase and Preparation of Assets for Possible Use in Future Treaty of Waitangi Settlements	16,850

Māori Development	7/3	Departmental Output Expenses
Māori Development		Te whakatinanatanga o ngā wawata ā-pāpori, ā-ōhanga, ā-whakawhanaketanga ahurea o te iwi Māori \| Realising the social, economic and cultural development aspirations of Māori	64,399
		Whakapakari Kaupapa Whānau Ora \| Whānau Ora Commissioning Approach	9,370

	7/3	Non‑Departmental Output Expenses
		Ngā Whakahaere a Te Tumu Paeroa \| Māori Trustee Function	17,845
		Pāpāho Reo me ngā Kaupapa Māori \| Māori Broadcast and Streamed Services	66,259
		Tahua Whanaketanga Māori \| Māori Development Fund	40,210
		Te Kōtuitui Hanga Whare mō ngāi Māori \| Māori Housing	34,520
		Whakaata Māori \| Māori Television	42,264
		Whakamahi i ngā Huanga a Whānau Ora \| Commissioning Whānau Ora Outcomes	179,217
		Whakarauora Reo mō te Motu \| National Māori Language Revitalisation	10,914
		Whakarauora Reo mō te Whānau, Hapū, Iwi me te Hapori \| Family, Tribal and Community Māori Language Revitalisation	19,423

	7/4	Benefits or Related Expenses
		Takoha Rangatiratanga \| Rangatiratanga Grants	480

	7/4	Non‑Departmental Other Expenses
		Rōpū Whakahaere, Rōpū Hapori Māori \| Community and Māori Governance Organisations	12,720
		Utu Whakahaere Whenua Karauna \| Administrative Expenses for Crown Land	49

	7/5	Multi-Category
		Ngā Hononga Māori Karauna \| Māori Crown Relations	10,102

Office of the Clerk	4/175	Departmental Output Expenses
Office of the Clerk		Secretariat Services for the House of Representatives	21,903

Ombudsmen	4/189	Departmental Output Expenses
		Investigations, Resolution, Monitory, Advisory and Support Functions	52,659

Oranga Tamariki	9/145	Departmental Output Expenses
Oranga Tamariki		Adoption Services	10,978

	9/145	Non‑Departmental Output Expenses
		Connection and Advocacy Service	4,000
		Independent Advice on Oranga Tamariki	1,044

	9/145	Multi-Category
		Investing in Children and Young People	1,549,893
		Redress for Abuse in Care	3,266

Pacific Peoples	9/173	Non‑Departmental Output Expenses
		Community Policing - Pasifika Wardens	250
		Promotions - Business Development	6,292
		Skills Training and Employment	6,352

	9/173	Benefits or Related Expenses
		Study and Training Awards for Business Development	1,222

	9/173	Non‑Departmental Other Expenses
		Housing Pacific Families	40,290

	9/174	Multi-Category
		Policy Advice and Ministerial Servicing	28,407

Parliamentary Commissioner for the Environment	8/221	Departmental Output Expenses
Parliamentary Commissioner for the Environment		Reports and Advice	4,496

Parliamentary Counsel	6/121	Departmental Output Expenses
Parliamentary Counsel		Drafting of and Access to Legislation	25,798

Parliamentary Service	4/201	Departmental Output Expenses
Parliamentary Service		Support Services to the Speaker	250

	4/201	Non‑Departmental Other Expenses
		Depreciation Expense on Parliamentary Complex	18,000
		Members’ Communications	3,348
		Travel of former MPs	1,300
		Travel of Members and Others	4,800

	4/202	Multi-Category
		Operations, Information and Advisory Services	89,109

Police	6/133	Departmental Output Expenses
		Arms Safety and Control	77,060
		Road Safety Programme	466,714

	6/133	Departmental Other Expenses
		Compensation for Confiscated Firearms	10

	6/133	Non‑Departmental Output Expenses
		Third Party Crime Prevention Activities	451

	6/133	Non‑Departmental Other Expenses
		United Nations Drug Control Programme	100

	6/134	Multi-Category
		Policing Services	2,476,270

Prime Minister and Cabinet	4/228	Multi-Category
Prime Minister and Cabinet		Advice and Support Services	63,671
		Emergency Management Leadership and Support	56,732

Public Service	4/253	Departmental Output Expenses
		Leadership of the Public Management System	32,269
		Public Service Fale	2,000
		Responding to the Abuse in Care Inquiry	18,500

	4/253	Non‑Departmental Other Expenses
		Open Government Partnership	200
		Remuneration and Related Employment Costs of Chief Executives	20,780

	4/253	Multi-Category
		Lake Alice Unit Torture Redress Payments	700

Regulation	4/279	Departmental Output Expenses
		Leadership of the Regulatory Quality System	18,000

Revenue	4/289	Benefits or Related Expenses
		KiwiSaver: Interest	4,000
		KiwiSaver: Tax Credit, Contribution and Residual Entitlement	541,000
		Paid Parental Leave Payments	745,000

	4/290	Non‑Departmental Other Expenses
		Final-year Fees Free Payments	55,000
		Impairment of Debt and Debt Write-Offs	1,520,000
		Initial Fair Value Write-Down Relating to Student Loans	636,000
		Science, Innovation and Technology: R&D Tax Incentive	650,742

	4/291	Multi-Category
		Services for Customers	786,166

Security Intelligence	4/332	Intelligence and Security Department Expenses and Capital Expenditure
		Security Intelligence	111,886

Serious Fraud	6/161	Departmental Output Expenses
		Prevention, Investigation and Prosecution of Serious Financial Crime	17,132

Social Development	9/197	Departmental Output Expenses
		Administration of Service Cards	7,165
		Corporate Support Services	19,646
		Data, Analytics and Evidence Services	40,815
		Enhancement and Promotion of SuperGold Cards	1,734
		Income Support and Assistance to Seniors	65,804
		Investigation of Overpayments and Fraudulent Payments and Collection of Overpayments	65,448
		Management of Student Loans	23,689
		Management of Student Support	23,590
		Planning, Correspondence and Monitoring	6,584
		Policy Advice	23,047
		Processing of Veteran’s Pensions	757
		Promoting Positive Outcomes for Seniors	1,870
		Services to Support People to Access Accommodation	94,834

	9/198	Non‑Departmental Output Expenses
		Children and Young People’s Commission	8,216
		Community Participation Services	133,647
		Driver Licence Support	20,856
		Housing Place-Based Approaches	917
		Independent Children’s Monitor	400
		Social Workers Registration Board	937
		Student Placement Services	3,512

	9/199	Benefits or Related Expenses
		Accommodation Assistance	2,289,453
		Childcare Assistance	178,009
		Disability Assistance	510,529
		Emergency Housing Assistance	60,048
		Hardship Assistance	837,074
		Jobseeker Support and Emergency Benefit	4,838,669
		New Zealand Superannuation	24,690,940
		Orphan’s/Unsupported Child’s Benefit	416,772
		Sole Parent Support	2,331,471
		Special Circumstance Assistance	11,859
		Student Allowances	635,207
		Study Scholarships and Awards	20,426
		Supported Living Payment	2,781,849
		Training Incentive Allowance	23,781
		Transitional Assistance	500
		Veteran’s Pension	132,278
		Winter Energy Payment	576,688
		Work Assistance	3,916
		Youth Payment and Young Parent Payment	80,202

	9/200	Non‑Departmental Other Expenses
		Apprentice Support	25,729
		Debt Write-downs	141,870
		Emergency Housing Support Package	750
		Extraordinary Care Fund	2,308
		Out of School Care and Recreation Programmes	23,901
		Reimbursement of Income-Related Rent Overpayments	6,811

	9/201	Non‑Departmental Capital Expenditure
		Recoverable Assistance	297,475
		Student Loans	1,990,094

	9/201	Multi-Category
		Community Support Services	322,475
		Housing Support Assistance	170,811
		Improved Employment and Social Outcomes Support	1,159,520
		Partnering for Youth Development	18,481
		Redress for Abuse in Care	75,334

Social Investment	4/339	Departmental Output Expenses
Social Investment		Identifying and Coordinating Social Investment Opportunities	5,000
		Supporting Implementation of a Social Investment Approach	14,652

	4/339	Multi-Category
		Delivering Social Investment Outcomes	21,000

Sport and Recreation	9/337	Departmental Output Expenses
Sport and Recreation		Purchase Advice and Monitoring of Sport and Recreation Crown Entities	470

	9/337	Non‑Departmental Output Expenses
		High Performance Sport	74,192
		Services from the Integrity Sport and Recreation Commission	11,283
		Sport and Recreation Programmes	28,595

	9/337	Non‑Departmental Other Expenses
		Miscellaneous Grants	44
		Prime Minister’s Sport Scholarships	4,250

Statistics	4/351	Multi-Category
		Official Statistics	184,656

Tari Whakatau	7/41	Departmental Output Expenses
		Treaty Negotiations and Marine and Coastal Area Customary Interests	36,198

	7/41	Non‑Departmental Output Expenses
		Operations of Ngāpuhi Investment Fund Limited	1,900

	7/41	Non‑Departmental Other Expenses
		Ancillary Redress: Financial Assistance for Beneficiaries	250
		Claimant Funding	5,709
		Financial Assistance Toward Determining Customary Interests in the Marine and Coastal Area	13,236

Tertiary Education	2/157	Departmental Output Expenses
Tertiary Education		Stewardship and Oversight of the Tertiary Education System	13,001

	2/157	Non‑Departmental Output Expenses
		Administration of and Support for the Tertiary Education and Careers Systems	66,915
		Centres of Research Excellence	49,800
		Industry Standards-Setting Functions	25,000
		International Education Programmes	28,932
		Support for Wānanga	24,000
		Tertiary Education Research and Research-Based Teaching	315,000
		Tertiary Sector / Industry Collaboration Projects	8,937
		Workforce Development Councils	15,000

	2/158	Benefits or Related Expenses
		Tertiary Scholarships and Awards	16,942

	2/158	Non‑Departmental Capital Expenditure
		Tertiary Education Commission - Final-year Fees Free	2,087

	2/158	Multi-Category
		Tertiary Tuition and Training	3,228,624

Transport	1/221	Departmental Output Expenses
		Search and Rescue Training and Training Coordination	1,458
		Transport - Policy advice, ministerial servicing, governance, and other functions	58,960

	1/221	Non‑Departmental Output Expenses
		Accident or Incident Investigation and Reporting	8,949
		Civil Aviation and Maritime Security Services	2,242
		Ground-Based Navigation Aids for Aviation Safety	400
		Health and Safety at Work Activities - Civil Aviation	1,201
		Health and Safety at Work Activities - Maritime	13,344
		Maritime Regulatory and Response Services	10,602
		New Zealand Transport Agency: Regulatory Services	7,660
		Road User Charges Investigation and Enforcement	7,579
		Road User Charges Refunds	3,012
		Weather Forecasts and Warnings	29,773

	1/222	Non‑Departmental Other Expenses
		Auckland City Rail Link - Operating	2,969
		Clean Vehicle Standard - Issue of Credits	115,000
		Emergency Ocean Response Capability	6,360
		Membership of International Organisations	1,013
		New Zealand Transport Agency: Doubtful Debt Provision	18,000
		Search and Rescue and related Frontline Safety and Prevention Services	32,922
		Supporting Resilient Shipping to the Chatham Islands	500

	1/223	Non‑Departmental Capital Expenditure
		New Zealand Transport Agency: Short-Term Borrowing Facility	750,000
		Ngauranga to Petone Shared Pathway Project	5,586
		Rail - KiwiRail Equity Injection	2,500
		Rail - KiwiRail Holdings Limited	663,355

	1/223	Multi-Category
		Improving Resilience of the Roading Network	29,800
		Public Transport Concessions	77,362
		Tuawhenua Provincial Growth Fund - Transport Projects	10,318

Women	9/351	Departmental Output Expenses
		Improving the Lives of New Zealand Women	12,504

Schedule 2 Appropriations applying for more than 1 financial year

s 7

Column 1	Column 2	Column 3	Column 4	Column 5
Vote	Volume and page reference in Estimates (B.5)	Appropriation	Period of appropriation	Amount $(000)

Agriculture, Biosecurity, Fisheries and Food Safety	8/8	Non‑Departmental Other Expenses
Agriculture, Biosecurity, Fisheries and Food Safety		Primary Sector Growth Fund	Period from 1 July 2025 to 30 June 2030 (inclusive)	353,779

Arts, Culture and Heritage	9/5	Departmental Output Expenses
Arts, Culture and Heritage		Cultural Diplomacy International Programme	Period from 1 July 2025 to 30 June 2029 (inclusive)	3,400

	9/5	Non‑Departmental Other Expenses
		New Zealand Screen Production Rebate - New Zealand	Period from 1 July 2025 to 30 June 2029 (inclusive)	87,251

Business, Science and Innovation	1/46	Non‑Departmental Output Expenses
Business, Science and Innovation		Energy: Community Renewable Energy 2025-2028	Period from 1 July 2025 to 30 June 2028 (inclusive)	10,417
		Media and Communications: Regulation of Telecommunications Services 2026-2029	Period from 1 July 2025 to 30 June 2029 (inclusive)	59,007

	1/52	Non‑Departmental Capital Expenditure
		Science, Innovation and Technology: NIWA Acquisition of MetService 2025-2027	Period from 1 July 2025 to 30 June 2027 (inclusive)	5,000

Environment	8/114	Non‑Departmental Output Expenses
		Fresh Start for Fresh Water: Rotorua Te Arawa Lakes Programme	Period from 1 July 2025 to 30 June 2030 (inclusive)	875

Forestry	8/162	Non‑Departmental Capital Expenditure
		Forestry: Capital Climate Response Investments	Period from 1 July 2025 to 30 June 2030 (inclusive)	21,920

Health	5/5	Non‑Departmental Output Expenses
		Problem Gambling Services	Period from 1 July 2025 to 30 June 2028 (inclusive)	79,427

Housing and Urban Development	9/74	Non‑Departmental Output Expenses
Housing and Urban Development		He Kūkū ki te Kāinga - Increasing Māori Housing Supply	Period from 1 July 2025 to 30 June 2030 (inclusive)	112,653

	9/76	Non‑Departmental Capital Expenditure
		Land for Housing Programme - developers’ loan payments	Period from 1 July 2025 to 30 June 2030 (inclusive)	17,400

Internal Affairs	4/97	Non‑Departmental Output Expenses
		North Island Severe Weather Events - Administrative Services	Period from 1 July 2025 to 30 June 2030 (inclusive)	6,802

	4/97	Non‑Departmental Other Expenses
		North Island Severe Weather Events	Period from 1 July 2025 to 30 June 2030 (inclusive)	1,000

Social Development	9/205	Departmental Other Expenses
		Ministry of Social Development - Services for the Future Programme	Period from 1 July 2025 to 30 June 2030 (inclusive)	67,590

Transport	1/229	Non‑Departmental Other Expenses
		City Rail Link Limited - Final Asset Transfer (2025-2028)	Period from 1 July 2025 to 30 June 2028 (inclusive)	824,000
		Government Policy Statement on Land Transport - Crown Funding for Transport Projects (Third Parties) (2025-2030)	Period from 1 July 2025 to 30 June 2030 (inclusive)	200,000
		New Zealand Transport Agency: Crown Funding for Transport Projects (Third Parties)	Period from 1 July 2025 to 30 June 2030 (inclusive)	77,950
		North Island Weather Events - Local Road Recovery (2025-2030)	Period from 1 July 2025 to 30 June 2030 (inclusive)	404,959

	1/231	Non‑Departmental Capital Expenditure
		Civil Aviation Authority - Capital Injection (2025-2030)	Period from 1 July 2025 to 30 June 2030 (inclusive)	48,000
		Joint Venture Airports - Crown Contribution (2025-2030)	Period from 1 July 2025 to 30 June 2030 (inclusive)	9,500
		New Zealand Transport Agency: Crown Funding for Transport Projects (Capital)	Period from 1 July 2025 to 30 June 2030 (inclusive)	4,308,671
		Rail - Equity Injection for Transfer of Auckland City Rail Link Assets (2025-2027)	Period from 1 July 2025 to 30 June 2027 (inclusive)	1,600,000
		Rail - Maintenance and Renewal of the Rail Network Capital Injection (2025-2028)	Period from 1 July 2025 to 30 June 2028 (inclusive)	463,620

Schedule 3 Expenses under section 21 of Public Finance Act 1989

s 8

Vote	Volume and page reference in Estimates (B.5)	Appropriation

Audit	4/3	Audit and Assurance Services
Education	2/3	Services to Other Agencies
Internal Affairs	4/90	Contestable Services
Revenue	4/289	Services to Other Agencies
Statistics	4/351	Services to Other Agencies

Schedule 4 Capital injections authorised for 2025/26 financial year

s 9

Column 1	Column 2	Column 3
Department	Volume and page reference in Estimates (B.5)	Amount $(000)

Business, Innovation, and Employment, Ministry of	1/53	6,600
Charter School Agency	2/7	80
Conservation, Department of	8/73	9,692
Corrections, Department of	6/20	24,120
Crown Law Office	6/3	300
Customs Service, New Zealand	3/4	550
Defence Force, New Zealand	3/46	164,521
Education, Ministry of	2/7	836,467
Foreign Affairs and Trade, Ministry of	3/95	3,550
Housing and Urban Development, Ministry of	9/80	1,151
Inland Revenue Department	4/291	7,700
Internal Affairs, Department of	4/98	12,000
Justice, Ministry of	6/80	99,090
Land Information New Zealand	8/188	52,981
Oranga Tamariki—Ministry for Children	9/146	13,186
Police, New Zealand	6/134	209,826
Primary Industries, Ministry for	8/10	34,245
Prime Minister and Cabinet, Department of the	4/230	2,270
Social Development, Ministry of	9/206	16,052
Statistics New Zealand	4/352	1,420
Women, Ministry for	9/352	500

Appropriation (2025/26 Estimates) Bill