Tax Depreciation Rate for battery energy storage systems

Overview

This draft determination proposes a provisional depreciation rate for a new asset class of modular battery energy storage systems used by the power generation industry and in national grid electricity distribution networks.

 

What happens next

We will acknowledge receipt of your comments immediately, and reply in more detail before the item is finalised.

Closed 18 Dec 2025

Opened 18 Nov 2025

Contact

public.consultation@ird.govt.nz

Audiences

  • Activities
  • Tax technical