Quote Originally Posted by iceman View Post
I have seen some discussion on forums on your "second issue" with regards to airbnb.
It seems to be the general understanding that such "rentals" are not caught in the tax deductibility issue, just like motels and many such accommodation providers are not.
Whose general understanding? Owning flats etc. is considered by the IRD to be an investment, not a business. Motels are considered to be a business. I imagine a B+B operator could quite legitimately claim to be a business if there is s steady turnover of occupants involving cleaning, provision of linen, provisioning of toilets etc. Just make sure your clients don't stay too long while they complete a university degree or similar and you should be okay.