Yes. According to the Queensland Building and Construction Commission (QBCC), updated 6 Dec 2022, a licensed contractor carrying out residential construction work in Queensland valued at $150,000 (excluding GST) or more must pay the QLeave levy in addition to the home warranty premium. The same QBCC guidance says associated landscaping included in the contract forms part of the home warranty insurable value, and the QLeave levy cost must be included when calculating that premium (figures checked 1 October 2026).
How does landscaping enter the value calculation?
QBCC includes the cost of associated work in the contract. Its examples include landscaping, driveways, fences, pool fences, retaining walls, air conditioning, hot water systems, and security doors and grills.
The QLeave and home warranty calculations use related but distinct descriptions of value:
| Item | Treatment under QBCC guidance |
|---|---|
| Contracted landscaping | Included as associated work in the home warranty insurable value. |
| QLeave value of work | The cost paid by the project owner. |
| Materials | Included even if supplied by others. The home warranty calculation assumes all building and other materials are provided by the contractor, even if this is not the case. |
| Labour | Includes the QLeave levy cost where the levy is payable. |
| GST | Added to the home warranty insurable value; the QLeave levy excludes GST. |
| QBCC premium | Excluded from the home warranty insurable value. |
Landscaping should therefore not be omitted merely because it is associated work outside the main building component. The contract scope and the amount paid by the project owner both need to be considered.
How do the levy and home warranty premium affect each other?
The QLeave levy is payable in addition to the home warranty premium, but the cost of each amount must also be included when calculating the other.
QBCC gives these calculation routes:
- QLeave first: Pay the QLeave levy first, then include its cost before calculating the home warranty premium.
- Home warranty first: Calculate the home warranty premium first, then include its cost when calculating the QLeave levy.
QBCC says paying the amounts in either order produces the same end result. The exclusion of the QBCC premium from the insurable value does not remove the need to include the premium cost when calculating the QLeave levy.
What do the thresholds, GST and rounding rules say?
The same 6 Dec 2022 QBCC guidance separates the two amounts:
| Amount | When it applies | GST treatment | Rounding |
|---|---|---|---|
| QLeave levy | Licensed contractors carrying out residential construction work in Queensland valued at $150,000 (excluding GST) or more | The levy excludes GST | Rounded to the nearest dollar |
| Home warranty premium | Home warranty insurance is payable on projects valued at $3300 and above | The premium includes GST | Rounded to the nearest 5c or 10c |
QBCC premium tables increase in $1,000 increments relative to the insurable value of the work. If the insurable value is any amount over a $1,000 threshold, the premium moves to the next level.
What should a contractor verify before calculating?
- Check the full contract scope, particularly any associated landscaping or other work included in the project.
- Confirm the cost paid by the project owner used as the value of work for QLeave.
- Keep GST separate when applying the QLeave threshold.
- Include the QLeave levy when calculating the home warranty premium, and include the home warranty premium when calculating the QLeave levy.
- Apply the relevant rounding and premium-table rules.
This is general information, not financial or legal advice. Check the QBCC regulator page for the current calculation rules and the PDS for any insurance policy you are considering.
Sources
FAQ
Does QLeave apply when landscaping is only part of a $150,000 project?
Yes, where a licensed contractor’s residential construction work in Queensland is valued at $150,000 (excluding GST) or more. QBCC includes associated landscaping in the home warranty insurable value when it forms part of the contract. Its guidance does not state a separate landscaping-only threshold.
Is GST included in the QLeave threshold?
No. The QLeave threshold is stated excluding GST, and the QLeave levy itself also excludes GST. GST is treated differently for the home warranty calculation.
Can I calculate the home warranty premium before the QLeave levy?
Yes. QBCC says either order produces the same end result, provided the cost of each premium or levy is included when calculating the other.
Are owner-supplied materials excluded from the home warranty calculation?
No. Materials are included even if supplied by others. The home warranty calculation also assumes all building and other materials are provided by the contractor, even when that is not the actual arrangement.
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