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Rating of providers of online accommodation properties

Accommodation Provider Targeted Rate 2022/2023

We had planned to restart the Accommodation Provider Targeted Rate (APTR) this year. This would have generated around $14.8 million of additional funding for visitor attractions and major events.

A recent court ruling on the APTR means we are unable to charge the rate for 2022/2023.

Business rates for 2022/2023

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

APTR declaration form

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 2022, your first property rates instalment bill will reflect your new business rates.

If we receive your declaration after 1 July 2022, 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 2022 and will show in your August 2022 property rates bill.

If your property rates bill is incorrect email aptr@aklc.govt.nz 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.

Use our Find your local board 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, regardless of where in Auckland they are located, in a graduated scale if let for more than 28 nights.

Zone Local board area
​A ​Albert-Eden, Devonport-Takapuna, Māngere-Ōtāhuhu, Maungakiekie-Tāmaki, Ōrākei and Waitematā
​B ​Henderson-Massey, Hibiscus and Bays, Howick, Kaipātiki, Manurewa, Ōtara- Papatoetoe, Puketāpapa, Upper Harbour, Waiheke and Whau
​C ​Franklin, Great Barrier, Papakura, Rodney and Waitakere Ranges

APTR rates

Number of nights booked per year APTR rates level General property rates level
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
More than 180 (similar to commercial occupancy rates) 100% of the APTR if the property is in zone A or B Rated as 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 before 30 June 2022 then we will charge you residential rates only for 2022/2023.

If you remove your listing after 30 June 2022, we may charge you business rates for 2022/2023.

Contact us

If you have a question, email us at aptr@aklc.govt.nz or call us on 09 301 0101.

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