The vast majority of New Zealand's foreign tourist levy is being held on to by the Government. 

Budget documents show up to $139 million is being banked from the International Visitor Levy for Crown spending. 

This year's budget allocated $55 million a year to spending in conservation and $35 million to new spending in tourism from a pot of almost $230 million. 

Minister of Conservation Tama Potaka told Mike Hosking it helps cover the costs of all things used by tourists, not just things like conservation. 

He says tourists also use the health system and roads, not just conservation estates and tourism areas. 

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