Niue Consumption Tax

The Niue Consumption Tax (NCT) is a value-added tax or consumption tax for goods and services consumed in Niue. It is modeled on the New Zealand Goods and Services Tax and charged at a rate of 12.5%. The bill for the NCT was originally introduced to the Niue Assembly by Premier Toke Talagiin November 2007,[1] but put on hold shortly afterwards after opposition from MPs.[2] It was reintroduced a year later,[3] and again delayed.[4] It was finally passed on 5 February 2009,[5][6] and came into force on 1 April 2009.[7] The increased revenue from the NCT was partially offset by lowering income tax, import taxes, and tax on secondary income.

## References

1. ↑ "Niue government considers phased tax change". RNZ. 1 November 2007. https://www.rnz.co.nz/international/pacific-news/173662/niue-government-considers-phased-tax-change.
2. ↑ "Niue tax change on hold". RNZ. 30 November 2007. https://www.rnz.co.nz/international/pacific-news/174249/niue-tax-change-on-hold.
3. ↑ "Niue premier hopes people will embrace tax changes". RNZ. 13 November 2008. https://www.rnz.co.nz/international/pacific-news/180355/niue-premier-hopes-people-will-embrace-tax-changes.
4. ↑ "Niue consumer tax stalled again". RNZ. 3 December 2008. https://www.rnz.co.nz/international/pacific-news/180723/niue-consumer-tax-stalled-again.
5. ↑ "Niue MP expects consumer tax bill to pass". Radio New Zealand. 5 February 2009. http://www.radionz.co.nz/international/pacific-news/181846/niue-mp-expects-consumer-tax-bill-to-pass. Retrieved 27 September 2013.
6. ↑ Text of the Niue Consumption Act
7. ↑ "Niue premier says consumption tax will boost revenue". RNZ. 12 February 2009. https://www.rnz.co.nz/international/pacific-news/181986/niue-premier-says-consumption-tax-will-boost-revenue.

## External links

* Text of the Niue Consumption Act

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