HVAC Technician

Tax guide for New Zealand self-employed HVAC technicians and refrigeration engineers

Allowable Expenses

• Refrigerant handling licence — NZQA unit standard licensing for refrigerants
• Tools & specialist equipment — Pressure gauges, leak detectors, manifold sets
• Vehicle expenses — Service van for site visits and equipment transport
• Safety gear — PPE, gloves, eye protection for refrigerant handling
• Technical training — Certification updates, product training courses

Tax Tips

• Refrigerant handling certification fees are fully deductible
• A service van used exclusively for work is 100% deductible — keep records
• Specialist tools often have shorter useful lives — check IR depreciation schedules

Frequently Asked Questions

Are refrigerant handling certification fees deductible for NZ HVAC technicians?

Yes. NZQA certification fees and any licence renewal costs directly required for your HVAC business are deductible professional expenses.