We engaged KPMG to create a report on using targeted rates to fund regional and sub-regional sport and recreation facilities in New Zealand.  

Unlike general rates, which fund a wide range of council activities, targeted rates are set for a defined purpose to pay for specific projects or services. 

Creating facilities like sports hubs, indoor multi-purpose centres and aquatic complexes can be expensive. Securing upfront capital and ongoing operating funding can be challenging. Regional targeted rates offer councils a way to generate revenue across territorial authority boundaries, encouraging council collaboration. 

This report can help councils and Regional Sports Trusts discuss, advocate for and decide on the use of targeted rates in their regions. It covers: 

• current arrangements for funding sport and recreation facilities 
• the role of targeted rates within local government and their potential use for facilities 
• examples of comparable targeted rates  
• a case study on the Northland Regional Council’s Regional Sporting Facilities Rate 
• high-level principles and a decision framework for assessing the use of a regional targeted rate 
• key design considerations, FAQs and example calculations.

Download

Targeted Rates For Sports And Recreation Facilities Report

pdf - 2514 KB