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Auckland Council

Rating of providers of online accommodation properties

Te aromatawai i te hunga whai pakihi whare rīhi ā-ipurangi

2018/2019 business rates and accommodation provider targeted rates (APTR)

We have contacted some online accommodation providers and asked them to provide a statutory declaration detailing the nights booked from 1 July 2017 to 30 June 2018.

If we received your declaration before 20 July 2018, your first property rates instalment invoice will reflect your new business rates and accommodation provider targeted rate (APTR) as appropriate.

If we did not receive a declaration from you, we have assessed your property rates as if you let your property for more than 180 nights and charged you 100 per cent of the business rate and, if applicable, the APTR rate as well. This will be reflected in property rates notices dated August 2018.

If this is incorrect, let us know and we will reassess your rates and send an amended notice.

If we received your statutory declaration after 20 July 2018, we will send you an amended invoice reflecting the changes to your business and APTR rates and you do not need to contact us again.

If you are an online accommodation provider who we have not yet contacted, you can let us know about your business.

To contact us or provide us details of your business, call us on 09 979-5500 or email accommodationproviderrate@aucklandcouncil.govt.nz

Rating online accommodation providers

Auckland is growing, and so are the numbers of visitors who want to experience the attractions the city offers.

The APTR is a targeted rate introduced in 2017 to partly fund Auckland Tourism, Events and Economic Development (ATEED) activity to grow the visitor economy, including tourism marketing and events.

In 2018, we expanded the rate to include online accommodation providers to make it fairer to commercial providers (such as hotels, motels and serviced apartments) that benefit from ATEED's work in promoting the city to visitors.

The changes mean that if you rent out your property online for more than 28 days each year, you will be liable to pay the rate, and business rates, depending on where in Auckland your property is.

How it works

The amount of property rates you pay will depend on:

  • the number of nights your property is booked
  • the zone (area) your property is in
  • the property value.

APTR zones and business rates

The APTR is charged at different levels depending on the zone (area) a property is located in.

Properties in zone A or B are charged the APTR, properties in zone C are not.

All properties will pay business rates in a graduated scale if let for more than 28 nights.

 

ZoneLocal board area ​APTR level
​A​Albert-Eden, Devonport-Takapuna, Māngere-Ōtāhuhu, Maungakiekie-Tāmaki, Ōrākei and Waitematā ​Higher
​B​Henderson-Massey, Hibiscus and Bays, Howick, Kaipātiki, Manurewa, Ōtara- Papatoetoe, Puketāpapa, Upper Harbour, Waiheke and Whau ​Lower
​C​Franklin, Great Barrier, Papakura, Rodney and Waitakere Ranges ​No charge

To find your local board, use the online search tool.  

 

Areas not affected by APTR rate 

If your property is located in the local boards for Rodney, Franklin, Great Barrier, Papakura or Waitakere Ranges, you do not pay the APTR rate.

You will, however, be liable to pay increased business general rates on a graduated scale if you let your property out online for more than 28 nights per year.

General rates fund a range of services we provide and are charged at different levels depending on how your property is used.

To learn more on this, see How your property rates bill is made up.

 

 Number of nights booked before APTR applies

 

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​25% of APTR if the property is in zone A or B​Rated as 75% residential and 25% business
​136 to 180​50% of APTR if the property is in zone A or B​Rated as 50% residential and 50% business
​More than 180​100% of the APTR if the property is in zone A or B​Rates as business

The upper limit of 180 nights, where full business and APTR applies, is around the occupancy level for motels.

Which accommodation types are affected

The new rates apply only where a clearly identifiable and separate area of the property is being let out online on a short-term basis.

Generally this means:

  • an apartment
  • an entire dwelling
  • a self-contained unit.

However, it can also apply in other situations where it meets the guidelines below.

The new rates do not apply if only part of the dwelling is let, such as a bedroom.

Using part of a property for online accommodation

We know that some people provide accommodation services from a self-contained dwelling, such as a studio unit or granny flat, while also residing in the main residence on the property.

The changes only affect the portion of the property used to provide the accommodation service, not the main residence. We need to assess such situations on a case by case basis.

If this situation applies to you, please let us know.

If only part of your property is used for short-term accommodation and you are unsure whether it qualifies for the APTR, consider the following guidelines:

  • 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 the answer is yes to all or some of these questions, you may meet the criteria for an APTR payment.

When the changes to property rates will apply

Changes in your property rates will apply from 1 July 2018.

They will show in your August 2018 rates invoice.

Ways we can identify online providers

If you are an online provider, please get in touch with us to discuss your situation and use of your property.

We will be taking an active approach to identifying properties liable for the rate, including searching websites and working with commercial accommodation providers and body corporates to help identify residential property owners involved.

What happens if you withdraw your listing?

If you withdrew your listing prior to 30 June 2018 then changes will not apply to you.

If you removed your listing after 30 June 2018 then the changes do apply for the 2018/2019 rating year but will not apply in future years.

Remission of APTR payments

If you have an existing contract to provide accommodation services agreed to before the introduction of the APTR, and you have no means to renegotiate the contract to manage the additional cost, you may be eligible for a remission.

How to apply for an APTR remission

Complete the application form: 

Once complete email it to accommodationproviderrate@aucklandcouncil.govt.nz or mail to:

Rates Data Co‐ordinator
Rates and Valuations
Private Bag 92300
Victoria Street West
Auckland 1142 

Contact us

If you have a question, email us at accommodationproviderrate@aucklandcouncil.govt.nz or call us on 09 979-5500. 

 

 

Rating of providers of online accommodation propertieshttps://www.aucklandcouncil.govt.nz/property-rates-valuations/your-rates-bill/Pages/accommodation-provider-targeted-rate.aspxRating of providers of online accommodation propertiesInformation on the 2018 changes to the Accommodation Provider Targeted Rate.aspx
APTR remission application formhttps://www.aucklandcouncil.govt.nz/property-rates-valuations/your-rates-bill/Documents/aptr-remission-application-form.pdfAPTR remission application formpdf
Cancel receiving your property rates and valuation by emailhttps://www.aucklandcouncil.govt.nz/property-rates-valuations/your-rates-bill/Pages/cancel-rates-bill-by-email.aspxCancel receiving your property rates and valuation by emailFind out how to cancel receiving your rates bill by email and receive your bill by post.aspx