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
• Refrigerant supplies purchased for client jobs are a cost of goods sold — keep all purchase invoices

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.

Can NZ HVAC technicians claim specialist diagnostic tools?

Yes. Refrigerant leak detectors, manifold gauge sets, and other diagnostic tools are deductible business assets. Items under NZ$1,000 can be expensed immediately; above NZ$1,000, depreciate using IRD rates.

Is a service van fully deductible for NZ HVAC technicians?

If your van is used exclusively for carrying tools and visiting job sites, all running costs are 100% deductible. If there is personal use, use the logbook method to determine the business-use percentage.

Do NZ HVAC contractors need to register for GST?

If your annual HVAC contracting revenue exceeds NZ$60,000, GST registration is mandatory. Charge 15% GST on labour and parts, and claim back GST on your business inputs.