Business rates and accommodation provider targeted rates (APTR) for 2020/2021
If you rent out your property online for more than 28 nights each year, you will need to pay the APTR, and business rates, depending on where in Auckland your property is located.
Declare your accommodation online
APTR declaration form
Who is charged business rates and APTR
You will only be charged the APTR 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.
Your APTR and the portion of business rates you pay 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.
Which accommodation types are affected
If you use part of your property for short-term online accommodation via a peer-to-peer accommodation website and you aren't sure if the APTR applies to you, consider:
- Is the rented area distinct from the main residence, such as being in a separate building or have 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 the APTR.
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 APTR declaration
We have contacted some online accommodation providers and asked them to provide a declaration of the number of nights booked from 1 July 2019 to 30 June 2020.
If we receive your declaration before 3 July 2020, your first property rates instalment notice will reflect your new business rates and APTR.
If we receive your declaration after 3 July 2020, we may send you an amended property rates notice showing any changes to your business and APTR rates.
Changes in your property rates apply from 1 July 2020 and will show in your August 2020 property rates notice.
If your property rates notice is incorrect call us on 09 979 5500 or email email@example.com
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, please 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 135 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
You will be defaulted to your existing rating category.
If you make a declaration, you may receive an amended property rates notice.
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.
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 in a graduated scale if let for more than 28 nights.
||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
|Up to 28
||Does not apply
||Continue to be rated as residential
|29 to 135 (medium occupancy)
||25% of APTR if the property is in zone A or B
||Rated as 75% residential and 25% business
|136 to 180 (moderate occupancy)
||50% of APTR if the property is in zone A or B
||Rated as 50% residential and 50% business
If you permanently withdraw your online accommodation listing
If you permanently cease operating as a short-term accommodation provider via an online peer-to-peer accommodation website and withdraw your listing prior to 30 June 2020 then you will be charged residential rates only for 2020/2021.
If you remove your listing after 30 June 2020, you may be charged business rates for 2020/2021 and, depending on your zone, APTR.
If you have a question, email us at firstname.lastname@example.org or call us on 09 979 5500.