This form is to be completed by applicants seeking to register build-to-rent land for exclusion from the interest limitation rules. Before a build-to-rent development can qualify for the exclusion, we need to assess and verify that it meets the definition of build-to-rent land under section YA 1 of the Income Tax Act 2007.
The application form will ask you to provide your contact and tax details, as well as basic information about the development you are applying to register. We also ask that you provide evidence to support your application so we can verify the information provided.
Guidance on completing the application form and meeting the build-to-rent land definition can be found on the Te Tūāpapa Kura Kāinga – Ministry of Housing and Urban Development website here.
If you have any questions regarding the application process or the build-to-rent exclusion, please contact BTR@hud.govt.nzHow to upload files to this application form:
Before you begin your application, move all the files you need to upload into the same folder on your computer (have a read through the form and the guidance provided to find out what you’ll need to upload).
Where the form asks you to ‘Choose files’, you’ll need to upload all of the files for that part of the form in one action. E.g., If you have multiple Records of Title to upload, you’ll need to do them all at the same time
- 1. Click on 'Choose Files'
- 2. In the window that pops up, find the folder where you've saved all the files for your application.
- 3. Click on a file then hold down the Ctrl key to select the other files you need for the part of the form you're completing.
- 4. Click 'Open'
- 5. The form will update and tell you how many files you've selected. If the number is not what you expected, you will need to repeat steps 1 to 4 (this will remove previously uploaded files, so please make sure you select all the relevant files for the part of the form you're completing).
We are continuing to make improvements to how the application form works.
Please provide details for the key contact regarding this application: