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941 Targeted rate for secondary accommodation

Targeted rate for secondary accommodation.

Request:

I am making this request under the Local Government Official Information and Meetings Act 1987 (LGOIMA).

I request the following information relating to the Tourism and Promotion Charge for Secondary Accommodation Properties (including properties used for short-term visitor accommodation such as Airbnb or holiday homes).

Rates Resolution / rating information

For each of the last two full financial years (being the two most recently completed rating years):

a.)  A copy of the Rates Resolution adopted by Council that sets the Tourism and Promotion targeted rate for secondary accommodation.

b.)  The exact basis of calculation for that charge, including:

  • the cents-in-the-dollar rate applied to capital value (or equivalent);
  • any minimum, maximum, or fixed components, if applicable; and
  • confirmation of how the rate distinguishes secondary accommodation from ordinary residential use.

Please see attached Rates Resolution:

Aggregate data – number of properties

For each of the same two financial years, please provide:

a) The number of rating units assessed as secondary accommodation and charged the Tourism and Promotion targeted rate.

  • 2024-2025 – SUIPS assessed as secondary accommodation and charged the tourism and promotion targeted rate = 812
  • 2025-2026 – SUIPS assessed as secondary accommodation and charged the tourism and promotion targeted rate = 869

b) If available, a breakdown of those rating units by settlement or ward (for example Lake Tekapō, Twizel, Fairlie, and other).

 2024-20252025-2026
Rural 59 59
Fairlie 37 48
Lake Tekapo 333 296
Twizel 383 466

Aggregate data – revenue raised

For each of the same two financial years, please provide:

a) The total revenue raised from the Tourism and Promotion targeted rate for secondary accommodation.

Please see attached Rating Information – Tourism and Promotion - PDF, 194.41 KB

b) Confirmation of whether this revenue is ring-fenced specifically for tourism promotion and destination management purposes, or whether it is applied more broadly within Council’s activities.

  • 2024-2025 – revenue is ringfenced to the following activities – Tourism and Economic Development, Tourism Marketing, Alps to Ocean Cycleway
  • 2025-2026 – revenue is ringfenced to the following activities – Tourism and Economic Development, Tourism Marketing, Alps to Ocean Cycleway, Public Toilets

Definitions and classification

Please see attached Rating Information – Tourism and Promotion - PDF, 194.41 KB

If Council uses formal definitions, internal criteria, or policy documents to determine when a property is classified as secondary accommodation or short-term visitor accommodation for rating purposes, please provide those definitions or documents.