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.

Hon Nicola Willis

Appropriation (2026/27 Estimates) Bill

Government Bill

323—1

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

(1)

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

(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

(1)

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.

(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 2026/27 financial year

Appropriations authorised

(1)

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.

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 2026/27 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 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.

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 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

(1)

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.

(2)

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.

(3)

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.

Schedule 1 Appropriations for 2026/27 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	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
Building and Construction		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
Business, Science and Innovation		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		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 Support Services		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
Education Review Office		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
Housing and Urban Development		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
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	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
Office of the Clerk		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
Oranga Tamariki		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
Parliamentary Counsel		Drafting of and Access to Legislation	28,940

Parliamentary Service	4/193	Departmental Output Expenses
Parliamentary Service		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
Prime Minister and Cabinet		Advice and Support Services	58,416

Public Service	4/247	Departmental Output Expenses
Public Service		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
Social Development		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
Social Investment		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
Sport and Recreation		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
Tertiary Education		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

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)

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
Housing and Urban Development		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

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	4/285	Services to Other Agencies
Statistics	4/347	Services to Other Agencies

Schedule 4 Capital injections authorised for 2026/27 financial year

s 9

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

Appropriation (2026/27 Estimates) Bill