Waka Kotahi issues assessments for any unpaid RUC. This comes in the form of an invoice. An assessment is enforceable as a debt to the Crown.
Pay a RUC invoice(external link)
If you receive an invoice and believe any details are incorrect, let us know.
If you're issued with an assessment for unpaid RUC you must pay the amount owing within two months.
If you don't pay within two months, a 10% penalty will be applied. Another 10% will be applied if the amount is still unpaid after three months.
You can apply for a review of a RUC assessment if:
You must make an application for a review within 20 working days of the assessment date. You must include the reason for review, and any evidence you have to support that reason.
Application for review of a RUC assessment
A review may:
If the review results in an increased amount of unpaid RUC, a new assessment will be issued.
If you disagree with the outcome of a review you may request an independent review.