Accommodation Provider Targeted Rate (APTR) 2023/2024
Our 10-year Budget 2021-2031 assumed that from 2023/2024, the Accommodation Provider Targeted Rate (APTR) and associated expenditure would be reinstated.
On 12 May 2023, the Supreme Court found council’s decision to apply the rate was valid.
This did not give us enough time to reinstate the APTR prior to the adoption of the Annual Budget 2023/2024 and setting rates for 2023/2024.
The next opportunity we have to reinstate the APTR is as part of the 10-year Budget 2024-2034.
If we decide to reinstate the APTR as a funding option in the 10-year Budget 2023-2034, we will need to consult on it as part of that plan.
Business rates for
If you rent out your property online for more than 28 nights each year, you will need to pay business rates, regardless of where in Auckland your property is located.
Declare your accommodation online
Make a declaration
Business rates criteria
You will be charged business rates if you let out a separate area of your property on a short-term basis through an online peer-to-peer accommodation website, such as Bookabach or Airbnb.
The business rates you pay will be paid on a graduated scale and will depend on:
- the number of nights your property is booked
- the local board area your property is in
- the capital value of your property.
Affected accommodation types
If you use part of your property for short-term online accommodation via a peer-to-peer accommodation website and you are not sure if business rates apply to you, consider the following:
- Is the rented area distinct from the main residence, such as being in a separate building or having a designated area within the main building?
- Does the rented area have its own entrance, bathroom, and food preparation facilities?
- Is the rented area primarily used by paying guests?
If you have answered yes to some of these questions, you may meet the criteria for business rates.
Where further information is required, a valuer may be sent to your property to consider whether an apportionment (rating based on property use) is appropriate.
When we receive your declaration
If we receive your declaration before 1 July 2023, your first property rates instalment bill will reflect your new business rates.
If we receive your declaration after 1 July 2023, we may send you an amended property rates bill showing any changes to your business rates.
Changes in your property rates apply from 1 July 2023 and will show in your August 2023 property rates bill.
If your property rates bill is incorrect email
email@example.com or call us on
09 301 0101.
If you have not received a declaration letter from us and your property is let out short-term through an online peer-to-peer accommodation website, complete the
short-term online accommodation declaration form.
If we don't receive a declaration from you
New online accommodation providers
If we do not receive a declaration from you we assess your property rates as if you let your property for more than 28 and less than 136 nights.
Your general rate will be 75 per cent residential and 25 per cent business, which is based on the average rating level for short-term online accommodation providers.
Online accommodation providers currently charged APTR
If we do not receive a declaration from you, you will default to your existing rating category.
If you make a declaration, you may receive an amended property rates bill.
APTR zones and business rates
Your zone for the APTR depends on the local board area your property is located in.
Find your local board with our online tool.
If your property is in zone C your rates may still change, but you won’t be charged the APTR.
All properties will pay business rates on a graduated scale if let for more than 28 nights, regardless of where in Auckland they are located.
||Albert-Eden, Devonport-Takapuna, Māngere-Ōtāhuhu, Maungakiekie-Tāmaki, Ōrākei and Waitematā
||Henderson-Massey, Hibiscus and Bays, Howick, Kaipātiki, Manurewa, Ōtara-Papatoetoe, Puketāpapa, Upper Harbour, Waiheke and Whau
||Franklin, Great Barrier, Papakura, Rodney and Waitakere Ranges
How we will apply rates