Appropriation (2026/27 Estimates) Bill

Appropriation (2026/27 Estimates) Bill EXPLANATORY NOTE GENERAL POLICY STATEMENT 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 2027 (B.5) (the Estimates ) presented to the House of Representatives as part of the 2026 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), an Office of Parliament, or a parliamentary agency 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, Offices of Parliament, and parliamentary agencies 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 2026/27 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 2026/27 financial year, the appropriations set out in Schedule 1 . 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 2026/27 financial year. Clause 9 authorises, for the 2026/27 financial year, the capital injections set out in Schedule 4 . Clause 10 and Schedule 5 repeal spent Appropriation Acts. The Parliament of New Zealand enacts as follows: 1 Title This Act is the Appropriation (2026/27 Estimates) Act 2026 . 2 Commencement This Act comes into force on the day after Royal assent. 3 Application Section 7 and Schedule 2 apply to the periods set out in Schedule 2 . The rest of this Act applies to the 2026/27 financial year. 4 Overview This Act meets the requirements of the Public Finance Act 1989 for parliamentary control over expenditure by the Crown, Offices of Parliament, and parliamentary agencies as follows: a section 6 and Schedule 1 make appropriations that authorise the Crown, Offices of Parliament, and parliamentary agencies to incur expenses and capital expenditure during the 2026/27 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 and parliamentary agencies 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 2026/27 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 parliamentary agencies during the 2026/27 financial year ( see section 12A of the Public Finance Act 1989); and e section 10 and Schedule 5 repeal spent Appropriation Acts. 5 Interpretation In this Act, unless the context otherwise requires,— 2026/27 financial year means the financial year ending with 30 June 2027 Estimates means The Estimates of Appropriations for the Government of New Zealand for the Year Ending 30 June 2027 (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. 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 2026/27 financial year Each amount specified in column 4 of Schedule 1 is appropriated for the purpose of authorising the Crown, an Office of Parliament, or a parliamentary agency 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. 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. The scope of each appropriation authorised by this section is the scope shown in the Estimates for the appropriation. 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 2026/27 financial year; and b in advance, but within the scope, of the appropriation. 7 Appropriations applying for more than 1 financial year Each amount specified in column 5 of Schedule 2 is appropriated for the purpose of authorising the Crown or a parliamentary agency to incur expenses or capital expenditure (as applicable) against the appropriation specified in column 3 of Schedule 2 alongside the amount. 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. The scope of each appropriation authorised by this section is the scope shown in the Estimates for the appropriation. 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 2026/27 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 2026/27 financial year The Crown is authorised to make capital injections during the 2026/27 financial year to each department and parliamentary agency specified in column 1 of Schedule 4 . The capital injections authorised by this section to a department or a parliamentary agency are limited to the amount specified in column 3 of Schedule 4 alongside the department or parliamentary agency. Each authorisation given by this section includes any capital injection that has been made— a under any Imprest Supply Act relating to the 2026/27 financial year; and b in advance of the authorisation. 10 Repeals The Acts specified in Schedule 5 are repealed. 1 Appropriations for 2026/27 financial year The following table is extra large in size and has 4 columns. Column 1 is headed Column 1 Vote. Column 2 is headed Column 2 Volume and page reference in Estimates (B.5). Column 3 is headed Column 3 Appropriation. Column 4 is headed Column 4 Amount ($000). 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 90,452 Biosecurity: Border and Domestic Biosecurity Risk Management 450,912 Development and Implementation of Primary Industries Policy Advice 141,417 Fisheries: Managing the Resource Sustainably 79,942 Food Safety: Protecting Consumers 159,052 Arts, Culture and Heritage 9/3 Departmental Output Expenses Heritage Services 12,677 9/3 Non‑Departmental Output Expenses Management of Historic Places 16,343 Museum Services 52,902 Performing Arts Services 45,410 Promotion and Support of the Arts and Film 21,451 Protection of Taonga Tūturu 759 Public Media Services 168,108 9/4 Non‑Departmental Other Expenses Heritage and Cultural Sector Initiatives 69 Maintenance of War Graves, Historic Graves and Memorials 6,132 Supporting Commemorations and Anniversaries 3,450 9/4 Non‑Departmental Capital Expenditure Development of National Memorials 2,788 Heritage and Culture Sector Capital 47,000 9/4 Multi-Category Policy Advice, Monitoring of Funded Agencies and Ministerial Services 12,452 Attorney-General 6/3 Multi-Category Law Officer Functions 136,616 Audit 4/3 Departmental Output Expenses Audit and Assurance Services 7,123 4/3 Multi-Category Statutory Auditor Function 24,919 Building and Construction 1/3 Departmental Output Expenses Administration of Residential Property Managers Authority 375 Residential Tenancy and Unit Title Services 49,444 Weathertight Services 2,181 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 Regulatory System 63,245 Temporary Accommodation Services 3,662 Business, Science and Innovation 1/36 Departmental Output Expenses Commerce and Consumer Affairs: Consumer Information 2,277 Commerce and Consumer Affairs: Customer and Product Data Sharing Services 6,175 Commerce and Consumer Affairs: Insurance Claims Resolution 3,375 Commerce and Consumer Affairs: Official Assignee Functions 22,235 Commerce and Consumer Affairs: Registration and Granting of Intellectual Property Rights 36,819 Commerce and Consumer Affairs: Registration and Provision of Statutory Information 40,287 Commerce and Consumer Affairs: Standards Development and Approval 8,233 Commerce and Consumer Affairs: Trading Standards 7,674 Economic Growth: Implementation of Improvements in Public Sector Procurement and Services to Business 62,096 Economic Growth: Processing Fast-track Approvals Applications 1,000 Economic Growth: Shared Services Support 3,259 Energy: Information Services 3,375 Energy: Management of the Offshore Renewable Energy Regime 980 Media and Communications: Management and Enforcement of the Radiocommunications Act 1989 11,883 Public Service and Digitising Government: Property Management Services 41,043 Public Service and Digitising Government: Property Management within the State Sector 6,395 Regional Development: Operational Support 25,795 Resources: Management of the Crown Mineral Estate 22,631 Science, Innovation and Technology: Departmental administration of in-year payments loans 2022-2026 392 Science, Innovation and Technology: National Research Information System 1,725 Science, Innovation and Technology: Prime Minister's Science, Innovation and Technology Advisory Council 1,369 Social Development and Employment: Tupu Tai Internship Programme 541 Tourism and Hospitality: International Visitor Conservation and Tourism Levy Collection 4,197 Tourism and Hospitality: Tourism Fund Management 1,300 1/38 Departmental Other Expenses Departmental Output Cessation Expenses 300 1/38 Non‑Departmental Output Expenses Commerce and Consumer Affairs: Administration of the Takeovers Code 1,070 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 8,153 Commerce and Consumer Affairs: Regulation of Water Services 6,500 Commerce and Consumer Affairs: Retirement Commissioner 8,058 Economic Growth: Development of Early-Stage Capital Markets 6,735 Emergency Management and Recovery: Services for Geohazards Management 26,055 Energy: Assisting Households in Energy Hardship 2,208 Energy: Electricity Industry Governance and Market Operations 119,997 Energy: Energy Efficiency and Conservation 57,325 Media and Communications: Funding to address Maori Interests in radio spectrum 8,000 Media and Communications: Lifting Cellular Telecommunications Networks 4,000 Science, Innovation and Technology: Founder and Startup Support 4,142 Science, Innovation and Technology: Gene technology regulatory functions 5,880 Science, Innovation and Technology: Marsden Fund 73,545 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: Student Grant 15,000 Science, lnnovation and Technology: Supporting Industry-Research Connection and Commercialisation 6,948 Small Business and Manufacturing: Manufacturing Sector Development 1,137 Space: Space Sector Development 3,286 Tourism and Hospitality: Management of the Self-Contained Motor Vehicles System Regulator 1,898 Tourism and Hospitality: Marketing New Zealand as a Visitor Destination 106,000 Trade and Investment: Invest New Zealand 21,150 1/40 Non‑Departmental Other Expenses Auckland: Depreciation on Auckland's Queens Wharf 985 Commerce and Consumer Affairs: Financial Markets Authority Litigation Fund 5,476 Commerce and Consumer Affairs: Takeovers Panel Litigation Fund 50 Economic Growth: Attracting International Screen Productions 1,274 Economic Growth: Debt Collection and Associated Costs 15 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: 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 Tourism and Hospitality: Ngā Haerenga, The New Zealand Cycle Trail Fund 16,140 Tourism and Hospitality: Regional Tourism Boost 950 Tourism and Hospitality: Tourism Strategic Infrastructure and System Capability 26,090 Tourism Infrastructure Fund 6,000 1/42 Non‑Departmental Capital Expenditure Economic Growth: Investment in the Emerging Managers Programme 5,000 Regional Development: Investment in Crown-owned Companies and their subsidiaries for the Wood Processing Growth Fund 8,200 1/42 Multi-Category Commerce and Consumer Affairs: Enforcement of General Market Regulation 42,114 Commerce and Consumer Affairs: Statutory Management - Du Val Group and others 100 Commerce Commission Litigation Funds 11,251 Economic Growth: Support the Growth and Development of New Zealand Firms, Sectors and Regions 158,829 Economic Growth: Supporting Regional Just Transitions 815 Media and Communications: Services for Deaf, Hearing Impaired and Speech Impaired People 5,909 Policy Advice and Related Services to Ministers 92,340 Regional Development: Infrastructure Reference Group Fund 7,000 Regional Development: Investment to bring new Gas to Market 102,000 Regional Development: Provincial Growth Fund 3,912 Regional Development: Regional Infrastructure Fund 704,310 Science, Innovation and Technology: Callaghan Innovation - Operations 28,132 Science, Innovation and Technology: Contract Management 43,181 Science, Innovation and Technology: Digital Technologies Sector Initiatives 42,936 Science, Innovation and Technology: New Zealand Institute for Advanced Technology Limited 39,708 Science, Innovation and Technology: Priority Research for New Zealand 323,237 Science, Innovation and Technology: Science System Investments 566,192 Sector Analysis and Facilitation 5,978 Services and Advice to Support Well-functioning Financial Markets 80,810 Small Business Enabling Services 32,944 Cities, Environment, Regions, and Transport 1/235 Departmental Output Expenses Climate Change Chief Executives Board 3,446 Fuel Excise Duty Refunds 1,300 Local Government Services 3,755 Milford Sound/Piopiotahi Aerodrome 1,600 Search and Rescue Training and Training Coordination 754 Statutory Body Support - Local Government Commission 1,258 1/235 Non‑Departmental Output Expenses Regulatory Oversight of Development Levies 5,727 Water Services Regulator 4,642 1/236 Benefits or Related Expenses Rates Rebate Scheme 82,000 1/236 Non‑Departmental Other Expenses Water Services Reform: Better Off Support Package 30,379 1/236 Multi-Category Administration and Delivery of Housing Programmes and Funds 30,625 Local Government Administration 8,025 Policy Advice and Related Services 339,786 Communications Security and Intelligence 4/20 Intelligence and Security Department Expenses and Capital Expenditure Communications Security and Intelligence 344,204 Conservation 8/69 Non‑Departmental Output Expenses Community Conservation Funds 15,268 Moutoa Gardens/Pākaitore 23 8/69 Non‑Departmental Other Expenses Compensation Payments 60 Provision for Bad and Doubtful Debts 100 Subscriptions to International Organisations 550 Waikaremoana Lakebed Lease 241 8/70 Multi-Category Identification and Implementation of Protection for Natural and Historic Places 17,183 Management of Crown-owned Assets 10,087 Services for Conservation 706,633 Corrections 6/19 Departmental Output Expenses Re-offending is Reduced 435,335 6/19 Departmental Other Expenses Transfer of Three Waters Assets 1,529 6/19 Multi-Category Policy Advice and Ministerial Services 9,355 Public Safety is Improved 2,263,181 Courts 6/41 Non‑Departmental Other Expenses Assistance to Victims of Crime 40 Court and Coroner Related Costs 192,201 Justices of the Peace Association 600 Tribunal Related Fees and Expenses 5,541 6/42 Multi-Category Courts, Tribunals and Other Authorities Services, including the Collection and Enforcement of Fines and Civil Debts Services 787,461 Customs 3/3 Non‑Departmental Other Expenses Change in Doubtful Debt Provision 16,000 World Customs Organization 100 3/3 Multi-Category Border Clearance and Risk Management 325,736 Defence 3/25 Departmental Output Expenses Ministry of Defence Outputs 29,280 3/25 Multi-Category Defence Capabilities 279,741 Defence Force 3/41 Non‑Departmental Output Expenses Development and Maintenance of Services Cemeteries 746 3/41 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 12 Service Cost - Veterans' Entitlements 72,406 Support for Early Childhood Education Services Associated with Defence Bases 350 Support for Vietnam Veterans 3,100 Veteran Assistance to Attend Commemorations and Revisit Battlefields 200 3/42 Multi-Category Advice to the Government 28,302 Defence Force Capabilities Prepared for Joint Operations and Other Tasks 3,479,704 Operations Contributing to New Zealand's Security, Stability and Interests 58,554 Policy Advice And Other Services For Veterans 20,798 Protection of New Zealand and New Zealanders 621,438 Disability Support Services 9/43 Non‑Departmental Other Expenses Disability-related Legal Expenses 10,000 9/43 Multi-Category Disability Support Services 2,932,907 Disabled People 9/61 Multi-Category Improving the lives of disabled people 21,019 Education 2/3 Departmental Output Expenses School Property Portfolio Management 3,364,534 2/4 Non‑Departmental Output Expenses Charter Schools (Primary and Secondary Education) 46,209 2/4 Benefits or Related Expenses Home Schooling Allowances 10,506 Scholarships and Awards for Students 12,981 Scholarships and Awards for Teachers and Trainees 51,713 2/5 Non‑Departmental Other Expenses Impairment of Debts and Assets and Debt Write-Offs 3,000 Integrated Schools Property 135,910 2/5 Non‑Departmental Capital Expenditure New Zealand School Property Agency - Transfer of Assets 32,235,000 Schools Furniture and Equipment 75,217 Support for State-integrated Schools Roll Growth 14,600 2/5 Multi-Category Access to Education 750,712 Charter Schools | Kura Hourua 18,970 Curricula and Assessment 374,774 Learning Support Services 844,441 Oversight and Administration of the Qualifications System 119,563 Redress for Abuse in Care 16,420 System Stewardship and Operational Management 5,938,080 Teachers, Leaders and Governance 6,948,718 Education Review Office 2/135 Departmental Output Expenses Review, Evaluate, Monitor and Assure the Quality of Education Provision and Deliver Regulatory Services 42,726 Environment 8/107 Non‑Departmental Output Expenses Administration of New Zealand Units held on Trust 177 Climate Change Commission - Advisory and Monitoring Function 14,804 Emissions Trading Scheme 6,785 Environmental Protection Authority functions 33,831 8/107 Non‑Departmental Other Expenses Allocation of New Zealand Units 1,580,460 Framework Convention on Climate Change 250 Fresh Start for Fresh Water: Waikato River Clean-up Fund 3,691 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 70 United Nations Environment Programme 804 Waikato River Co-Governance 910 8/108 Multi-Category Product Stewardship 67,189 Waste Minimisation 262,884 Finance 4/28 Departmental Output Expenses Crown Company Monitoring Advice to Shareholding or Responsible Ministers for Entities the Treasury Monitors 5,283 Shared Support Services 10,357 Southern Response Earthquake Services Independent Oversight Committee 62 4/28 Non‑Departmental Output Expenses Independent Infrastructure Advice and Oversight 12,713 Management of Anchor Projects 2,000 Management of the New Zealand Superannuation Fund 728 4/29 Non‑Departmental Other Expenses Government Superannuation Appeals Board 50 Stewardship of Residual Crown Obligations 500 4/29 Non‑Departmental Capital Expenditure Capital Injection to the Natural Hazards Commission for Business Case Development 1,750 Community Housing Finance Agency Group - Crown Lending Facilities 180,000 NZ Superannuation Fund - Contributions 562,000 Transfer of Anchor Project Assets 42,160 4/30 Multi-Category Greater Christchurch Anchor Projects 177,251 Management of Landcorp Protected Land Agreement 2,265 Management of New Zealand House, London 1,750 Policy Advice and Financial Services 99,049 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 614,378 Forestry 8/139 Multi-Category Growth and Development of the Forestry Sector 134,490 Health 5/3 Non‑Departmental Output Expenses Aged Care Commissioner 2,104 Delivering hauora Māori services 810,994 Delivering Hospital and Specialist Services 15,994,571 Delivering Primary, Community, Public and Population Health Services 10,348,356 Monitoring and Protecting Health and Disability Consumer Interests 36,723 National Management of Pharmaceuticals 32,507 National Pharmaceuticals Purchasing 1,806,745 5/3 Non‑Departmental Other Expenses International Health Organisations 3,661 Legal Expenses 1,708 5/4 Non‑Departmental Capital Expenditure Capital Contributions for the New Medical School at the University of Waikato 23,600 Remediation and resolution of Holidays Act 2003 historical claims 1,092,680 Residential Care Loans - Payments 35,000 Standby Credit to Support Health System Liquidity 200,000 5/4 Multi-Category Health System Policy, Regulation and Monitoring 224,699 Redress for Abuse in Care 2,444 Housing and Urban Development 9/71 Non‑Departmental Output Expenses Kāinga Ora - Homes and Communities 13,558 Local Innovations and Partnerships 304 Support Services to increase home ownership 2,000 9/71 Non‑Departmental Other Expenses Housing Assistance 789 Kāinga Ora Land Programme 46,000 9/71 Non‑Departmental Capital Expenditure Refinancing of Crown loans to Kāinga Ora - Homes and Communities 418,258 Tāmaki Regeneration Company Ltd - Equity Injection 213,000 9/72 Multi-Category Amortisation of Upfront Payments 64,231 Housing Acceleration Fund 393,500 Housing Programme Fair Value Impairment Loss and Inventory Disposal 186,342 Social Housing 2,275,356 Transitional Housing 362,185 Upfront Payments 180,435 Internal Affairs 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 Non‑Departmental Other Expenses Communications Support for Emergency Services 174,529 Miscellaneous Grants - Internal Affairs 2,278 Racing Safety Development Fund 990 4/91 Non‑Departmental Capital Expenditure Capital Equity Investments - Public Safety Network 177,615 4/91 Multi-Category Civic Information Services 246,326 Community Development and Funding Schemes 26,307 Emergency Management Leadership and Support 62,870 National Archival and Library Services 174,135 Offshore Betting Charges 5,050 Policy and Related Services 17,778 Regulatory Services 68,091 Services Supporting the Executive 71,221 Support for Statutory and Other Bodies 28,984 Supporting Ethnic Communities 18,213 Justice 6/77 Departmental Output Expenses Administration of Legal Services 36,325 Elimination of Family Violence and Sexual Violence 21,338 Establishing the Independent Statutory Agency for Firearms Safety 500 Justice and Emergency Agencies Property and Shared Services 40,936 Justice Policy Advice 40,569 Public Defence Service 49,449 Sector Leadership and Support 16,909 6/78 Non‑Departmental Output Expenses Independent Advice to Ministers 450 Inspector-General of Defence 1,610 Inspector-General of Intelligence and Security 1,329 Legal Aid 333,187 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 6/79 Non‑Departmental Other Expenses Impairment of Crown Assets 13,512 6/79 Multi-Category Community Justice Support and Assistance 74,001 Labour Market 2/148 Departmental Output Expenses ACC - Regulatory Services 121 Immigration - Border Support Services 16,000 Immigration - Regulation of Immigration Advisers 3,836 Social Development and Employment - Employment Sector Analysis and Facilitation 2,781 Workplace Relations and Safety - Employment Relations Services 44,025 2/148 Non‑Departmental Output Expenses ACC - Case Management and Supporting Services 374,833 ACC - Case Management and Supporting Services - Treatment Injuries for Non-Earners 30,089 ACC - Public Health Acute Services 585,272 ACC - Public Health Acute Services - Treatment Injuries for Non-Earners 3,575 ACC - Rehabilitation Entitlements and Services 1,315,924 ACC - Rehabilitation Entitlements and Services - Treatment Injuries for Non-Earners 288,447 ACC - Sexual Abuse Assessment and Treatment Services 13,969 Workplace Relations and Safety - Health and Safety at Work Levy - Collection Services 869 2/149 Benefits or Related Expenses ACC - Compensation Entitlements 114,468 ACC - Compensation Entitlements - Treatment Injuries for Non-Earners 27,145 2/149 Non‑Departmental Other Expenses Workplace Relations and Safety - International Labour Organisation 2,405 Workplace Relations and Safety - Remuneration Authority Members' Fees, Salaries and Allowances 496 2/150 Multi-Category Immigration Services 700,493 Policy Advice and Related Services to Ministers 24,428 Workplace Relations and Safety - Workplace Health and Safety 134,114 Lands 8/161 Departmental Output Expenses Compliance with and Administration of the Overseas Investment Regime 17,892 8/161 Non‑Departmental Other Expenses Bad and Doubtful Debts 245 Carrying Value of Future Liabilities 5,000 Proceeds from Sale of New Zealand Transport Agency Properties 100,000 8/161 Non‑Departmental Capital Expenditure Crown Acquisitions - Huntly East 1,500 Crown Purchases- Land Exchanges 350 Land Tenure Reform Acquisitions 94,614 8/162 Multi-Category Crown Land 67,291 Location Based Information 106,964 Property Rights 133,975 Purchase and Preparation of Assets for Possible Use in Future Treaty of Waitangi Settlements 16,850 Māori Development 7/3 Departmental Output Expenses 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 59,811 Whakapakari Kaupapa Whānau Ora | Whānau Ora Commissioning Approach 8,656 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 50,259 Tahua Whanaketanga Māori | Māori Development Fund 38,210 Te Kōtuitui Hanga Whare mō ngāi Māori | Māori Housing 34,520 Whakaata Māori | Māori Television 38,264 Whakamahi i ngā Huanga a Whānau Ora | Commissioning Whānau Ora Outcomes 179,319 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 9,454 Office of the Clerk 4/167 Departmental Output Expenses Secretariat Services for the House of Representatives 26,514 Ombudsmen 4/181 Departmental Output Expenses Investigations, Resolution, Monitory, Advisory and Support Functions 60,192 Oranga Tamariki 9/137 Departmental Output Expenses Adoption Services 10,967 9/137 Non‑Departmental Output Expenses Connection and Advocacy Service 4,000 Independent Advice on Oranga Tamariki 485 9/137 Multi-Category Investing in Children and Young People 1,639,999 Redress for Abuse in Care 5,938 Pacific Peoples 9/163 Non‑Departmental Output Expenses Community Policing - Pasifika Wardens 250 Promotions - Business Development 6,292 Skills Training and Employment 1,100 9/163 Benefits or Related Expenses Study and Training Awards for Business Development 1,222 9/163 Non‑Departmental Other Expenses Housing Pacific Families 30,067 9/164 Multi-Category Policy Advice and Ministerial Servicing 26,072 Parliamentary Commissioner for the Environment 8/199 Departmental Output Expenses Reports and Advice 4,496 Parliamentary Counsel 6/121 Departmental Output Expenses Drafting of and Access to Legislation 28,940 Parliamentary Service 4/193 Departmental Output Expenses Support Services to the Speaker 250 4/193 Non‑Departmental Other Expenses Accommodation and Travel of Members and Others 7,680 Depreciation Expense on Parliamentary Complex 19,496 Office Products and Information and Communication Technology 4,636 Transitional Costs between Parliaments 1,195 Travel of Former Members and their Spouses or Partners 1,617 Travel of Members and Others 1,696 4/194 Multi-Category Operations, Information and Advisory Services 93,907 Police 6/131 Departmental Output Expenses Arms Safety and Control 57,340 Road Safety Programme 503,537 6/131 Departmental Other Expenses Compensation for Confiscated Firearms 10 6/131 Non‑Departmental Output Expenses Third Party Crime Prevention Activities 451 6/131 Non‑Departmental Other Expenses United Nations Drug Control Programme 100 6/132 Multi-Category Policing Services 2,358,756 Prime Minister and Cabinet 4/229 Multi-Category Advice and Support Services 58,416 Public Service 4/247 Departmental Output Expenses Government Digital Delivery Agency 50,070 Leadership of the Public Management System 32,140 Public Service Fale 2,600 Responding to the Abuse in Care Inquiry 24,761 4/247 Non‑Departmental Other Expenses Open Government Partnership 200 Remuneration and Related Employment Costs of Chief Executives 21,585 Regulation 4/275 Departmental Output Expenses Leadership of the Regulatory Quality System 19,800 Revenue 4/285 Benefits or Related Expenses KiwiSaver: Interest 4,500 KiwiSaver: Tax Credit, Contribution and Residual Entitlement 578,600 Paid Parental Leave Payments 785,000 4/286 Non‑Departmental Other Expenses Ex Gratia Payments 50 Final-year Fees Free Payments 33,394 Impairment of Debt and Debt Write-Offs 1,375,000 Impairment of Debt and Debt Write-Offs Relating to Child Support 5,000 Initial Fair Value Write-Down Relating to Student Loans 823,385 Science, Innovation and Technology: R&D Tax Incentive 703,700 4/287 Multi-Category Services for Customers 771,388 Security Intelligence 4/324 Intelligence and Security Department Expenses and Capital Expenditure Security Intelligence 142,196 Serious Fraud 6/163 Departmental Output Expenses Prevention, Investigation and Prosecution of Serious Financial Crime 17,235 Social Development 9/186 Departmental Output Expenses Administration of Service Cards 7,043 Corporate Support Services 15,120 Data, Analytics and Evidence Services 34,545 Enhancement and Promotion of SuperGold Cards 4,404 Income Support and Assistance to Seniors 65,044 Investigation of Overpayments and Fraudulent Payments and Collection of Overpayments 64,257 Management of Student Loans 23,063 Management of Student Support 23,091 Planning, Correspondence and Monitoring 6,584 Policy Advice 23,047 Processing of Veteran's Pensions 744 Promoting Positive Outcomes for Seniors 1,872 Services to Support People to Access Accommodation 67,117 9/187 Non‑Departmental Output Expenses Children's Commissioner 8,216 Community Participation Services 133,658 Driver Licence Support 20,880 Housing Place-Based Approaches 917 Independent Monitor of the Oranga Tamariki System 13,232 Social Workers Registration Board 937 Student Placement Services 3,512 9/187 Benefits or Related Expenses Accommodation Assistance 2,322,160 Childcare Assistance 166,789 Disability Assistance 533,185 Emergency Housing Assistance 44,322 Hardship Assistance 835,027 Jobseeker Support and Emergency Benefit 5,018,386 New Zealand Superannuation 26,481,340 Orphan's/Unsupported Child's Benefit 430,108 Sole Parent Support 2,473,973 Special Circumstance Assistance 11,942 Student Allowances 702,154 Study Scholarships and Awards 20,426 Supported Living Payment 3,023,208 Training Incentive Allowance 22,062 Transitional Assistance 500 Veteran's Pension 131,683 Winter Energy Payment 594,514 Work Assistance 3,306 Youth Payment and Young Parent Payment 80,608 9/189 Non‑Departmental Other Expenses Apprentice Support 25,729 Debt Write-downs 150,463 Emergency Housing Support Package 48 Extraordinary Care Fund 2,308 Out of School Care and Recreation Programmes 22,251 Reimbursement of Income-Related Rent Overpayments 8,274 9/190 Non‑Departmental Capital Expenditure Recoverable Assistance 301,170 Student Loans 2,337,138 9/190 Multi-Category Community Support Services 317,014 Housing Support Assistance 176,722 Improved Employment and Social Outcomes Support 1,232,550 Partnering for Youth Development 16,623 Redress for Abuse in Care 105,004 Social Investment 4/331 Departmental Output Expenses Identifying and Coordinating Social Investment Opportunities 4,838 Supporting Implementation of a Social Investment Approach 17,776 4/331 Multi-Category Delivering Social Investment Outcomes 36,633 Sport and Recreation 9/317 Departmental Output Expenses Policy Advice and Monitoring of Sport and Recreation Crown Entities 1,724 9/317 Non‑Departmental Output Expenses High Performance Sport 73,717 Services from the Integrity Sport and Recreation Commission 11,057 Sport and Recreation Programmes 26,035 9/317 Non‑Departmental Other Expenses Membership of International Organisations 180 Miscellaneous Grants 44 Prime Minister's Sport Scholarships 4,000 Statistics 4/347 Multi-Category Official Statistics 191,097 Tari Whakatau 7/39 Departmental Output Expenses Treaty Negotiations and Marine and Coastal Area Customary Interests 35,541 7/39 Non‑Departmental Output Expenses Operations of Ngāpuhi Investment Fund Limited 1,777 7/39 Non‑Departmental Other Expenses Ancillary Redress: Financial Assistance for Beneficiaries 537 Claimant Funding 5,709 Financial Assistance Toward Determining Customary Interests in the Marine and Coastal Area 13,236 Reconciliation Initiatives Outside of Treaty Settlements 3,000 Tertiary Education 2/195 Departmental Output Expenses Stewardship and Oversight of the Tertiary Education System 13,803 2/195 Non‑Departmental Output Expenses Administration of and Support for the Tertiary Education and Careers System 67,954 Centres of Research Excellence 49,800 Industry Standards-Setting Functions 33,000 Support for Wānanga 24,000 Tertiary Education Research and Research-Based Teaching 315,000 Tertiary Sector / Industry Collaboration Projects 8,937 2/196 Benefits or Related Expenses Tertiary Scholarships and Awards 17,242 2/197 Multi-Category International Students and Education Programmes 32,759 Tertiary Tuition and Training 3,274,909 Transport 1/293 Non‑Departmental Output Expenses Accident or Incident Investigation and Reporting 9,180 Administration of loans for electrification and decarbonisation project co-investment 565 Airways New Zealand: Air Traffic Control Services for Ohakea 1,700 Civil Aviation and Maritime Security Services 1,828 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 13,444 Maritime Regulatory and Response Services 11,630 New Zealand Transport Agency: Regulatory Services 7,160 Road User Charges Investigation and Enforcement 7,679 Road User Charges Refunds 1,600 Weather Forecasts and Warnings 31,370 1/294 Non‑Departmental Other Expenses Auckland City Rail Link - Operating 395 Clean Vehicle Standard - Issue of Credits 115,000 Improving Resilience of Local Roads 32,200 Membership of International Organisations 1,129 New Zealand Transport Agency: Doubtful Debt Provision 25,000 Search and Rescue and related Frontline Safety and Prevention Services 44,623 1/295 Non‑Departmental Capital Expenditure New Zealand Transport Agency: Short-Term Borrowing Facility 750,000 Rail - KiwiRail Equity Injection 7,500 Rail - KiwiRail Holdings Limited 592,657 Support for transport electrification and decarbonisation projects 56,145 1/296 Multi-Category Public Transport Concessions 74,383 Women 9/335 Departmental Output Expenses Improving the Lives of New Zealand Women 12,784 2 Appropriations applying for more than 1 financial year The following table is small in size and has 5 columns. Column 1 is headed Column 1 Vote, column 2 is headed Column 2 Volume and page reference in Estimates (B.5), column 3 is headed Column 3 Appropriation, column 4 is headed Column 4 Period of appropriation, and column 5 is headed Column 5 Amount $(000). 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)   Business, Science and Innovation 1/54 Non‑Departmental Other Expenses Economic Growth: New Zealand Screen Production Rebate - International 2026-2031 MYA Period from 1 July 2026 to 30 June 2031 (inclusive) 1,050,000 Energy: Accelerating Energy Efficiency and Fuel Switching in Industry 2026 - 2030 Period from 1 July 2026 to 30 June 2030 (inclusive) 21,768 Energy: Clean Heavy Vehicles Grants 2026-2031 Period from 1 July 2026 to 30 June 2031 (inclusive) 13,827 Resources: Meeting Royalty Disbursement Obligations 2026-2031 Period from 1 July 2026 to 30 June 2031 (inclusive) 250 Sport and Recreation: 2028 ICC Men's T20 World Cup 2026-2029 Period from 1 July 2026 to 30 June 2029 (inclusive) 30,000 Defence Force 3/44 Non‑Departmental Other Expenses Unwind of Discount Rate - Veterans' Entitlements 2026-2031 Period from 1 July 2026 to 30 June 2031 (inclusive) 857,000 Finance 4/33 Non‑Departmental Output Expenses Central Crown Infrastructure Delivery Agency - Operating Period from 1 July 2026 to 30 June 2029 (inclusive) 35,000 4/34 Non‑Departmental Capital Expenditure Equity Injection to Support Procurement of Cook Strait Ferry Replacements Period from 1 July 2026 to 30 June 2030 (inclusive) 974,900 Participation in Dividend Reinvestment Plans by the Mixed Ownership Model Companies Period from 1 July 2026 to 30 June 2031 (inclusive) 975,970 Forestry 8/140 Non‑Departmental Other Expenses Erosion Control, Forestry and Other Economic Development Period from 1 July 2026 to 30 June 2031 (inclusive) 13,000 Health 5/6 Non‑Departmental Capital Expenditure New Dunedin Hospital 2026-2030 Period from 1 July 2026 to 30 June 2030 (inclusive) 401,579 Housing and Urban Development 9/76 Non‑Departmental Other Expenses Land for Housing Operations MYA 2026-2029 Period from 1 July 2026 to 30 June 2030 (inclusive) 10,000 Internal Affairs 4/98 Departmental Output Expenses Digital Safety Initiatives for the Pacific 2027 Period from 1 July 2026 to 30 June 2031 (inclusive) 415 Māori Development 7/6 Non‑Departmental Output Expenses Te Māori Tū - He Hanga Hononga Tauhokohoko Mā te Whakatairanga Ahurea | Te Māori Tū - Forging New Trade Relationships Through Showcasing Culture Period from 1 July 2026 to 30 June 2031 (inclusive) 10,000 Office of the Clerk 4/167 Departmental Output Expenses Inter-Parliamentary Relations Period from 1 July 2026 to 30 June 2029 (inclusive) 6,204 Parliamentary Service 4/194 Non‑Departmental Other Expenses Additional Support for Members Period from 1 November 2026 to 31 October 2029 (inclusive) 900 Final and Other Contractual Payments to Staff This appropriation starts on 1 October 2026 and ends at the close of polling day of the 2029 General Election 4,204 Party and Member Support 55th Parliament This appropriation starts on the day after polling day for the 2026 General Election and ends at the close of polling day at the next General Election 181,596 3 Expenses under section 21 of Public Finance Act 1989 The following table is small in size and has 3 columns. Column 1 is headed Vote. Column 2 is headed Volume and page reference in Estimates (B.5). Column 3 is headed Appropriation. 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 4/285 Services to Other Agencies Statistics 4/347 Services to Other Agencies 4 Capital injections authorised for 2026/27 financial year The following table is small in size and has 3 columns. Column 1 is headed Column 1 Department or Office of Parliament. Column 2 is headed Volume and page reference in Estimates (B.5). Column 3 is headed Column 3 Amount. Column 1 Column 2 Column 3 Department or parliamentary agency Volume and page reference in Estimates (B.5) Amount $(000)   Business, Innovation, and Employment, Ministry of 1/59 7,057 Clerk of the House of Representatives, Office of the 4/168 2,300 Conservation, Department of 8/73 8,597 Corrections, Department of 6/20 31,646 Crown Law Office 6/3 300 Customs Service, New Zealand 3/4 6,281 Defence Force, New Zealand 3/45 422,612 Education, Ministry of 2/10 882,326 Foreign Affairs and Trade, Ministry of 3/95 13,729 Inland Revenue Department 4/287 4,300 Justice, Ministry of 6/80 91,376 Land Information New Zealand 8/163 26,981 Oranga Tamariki—Ministry for Children 9/138 4,000 Police, New Zealand 6/132 11,340 Primary Industries, Ministry for 8/10 190,118 Social Development, Ministry of 9/193 15,782 Statistics New Zealand 4/348 7,374 Women, Ministry for 9/336 250 5 Acts repealed