Boards must understand and comply with the Residential Tenancies (Healthy Homes) Standards.

Residential Tenancies (Healthy Homes Standards) Regulations 2019 – New Zealand Legislation

Healthy homes standards | Te Tūāpapa Kura Kāinga – Ministry of Housing and Urban Development

Paying for maintenance on core houses

Boards must fund maintenance or capital costs for core houses. Planned core house maintenance is included as a board-funded item in the school's 10-year property plan (10YPP). Boards must keep a reserve for major upgrades and health and safety work.

Overview of the 10 Year Property Plan

Use our housing cashflow model to budget rental income and expenses.

If the rent does not cover maintenance costs, you can pay for work on the house with:

• your school’s operational funding for house expenses (but only if you have met all the other operating costs for the school first)
• board funding, like fundraising and grants.

Paying for maintenance on caretaker houses

Schools are funded to maintain caretaker houses through their Property Maintenance Grant. Work to the house should be included in their 10YPP. Non-essential upgrades must be paid for using board funding, such as fundraising and grants.

If a caretaker house needs significant capital upgrades to meet current housing standards, talk to your property advisor about funding. They will decide if the work will be funded, or the house disposed of.

Using rental income from school houses

Rent from core houses can be kept by schools. It must be used to make sure the house meets regulatory standards and for school expenses, before being used elsewhere.

Rent from caretaker houses must be paid to our National Housing Contractor, who then pays it to us.

Income tax

Under the Education and Training Act 2020, boards do not pay tax on profit from rental income from school-managed houses.

Exemptions from taxation – New Zealand Legislation

Boards cannot claim GST on expenses for school houses.

Download the Financial Information for Schools Handbook (FISH) for financial management information.

Council rates for school houses

What council rates the board is responsible for depends on the tenant of the core house:

• A teacher, principal or caretaker — boards pay service rates, such as water rates, but are exempt from general council rates.
• A private tenant — boards pay full rates.

Exemptions from general council rates is set out in notes of Schedule 1 Part 1 the Local Government (Rating) Act 2002.

Categories of non-rateable land – New Zealand Legislation

If you have any problems with rates charged by your council, contact your regional office.

Regional offices

Insurance for school houses

School boards must insure core houses at replacement value with an insurer of their choice.

Caretaker houses do not need to be insured. These houses will not be replaced if they become uninhabitable.