The Department of Internal Affairs

ngā kaunihera-a-rohe

Local Government in New Zealand - Local Councils


Operating Revenue

Operating revenue

All figures in $000s, as at year ended 30 June 2009 - 2018.

Local Authority Financial Statistics, Statistics New Zealand

Operating revenue by activity 2018

All table figures in $000s, as at year ended 30 June 2018.

Local Authority Financial Statistics, Statistics New Zealand


  1. This information has been prepared on an accrual basis
  2. All figures are exclusive of GST.
  3. This information is drawn from the annual Local Authority Census questionnaire and from audited Annual Reports by Statistics New Zealand. While a validation process is applied by Statistics New Zealand to ensure consistency across these sources, variations in accounting treatment and the need for some estimation, means that there can be differences with council data.
  4. The information presented is for the Council alone. It does not include financials for any Council Controlled Organisation (an organisation where one or more Councils have 50% or more of the voting rights or have the right to appoint 50% or more of the directors) or for any Council Organisation (an organisation in which one or more Councils own/control any voting rights or have the right to appoint any of the directors), for the Council.
  5. The category definitions follow: Rates - all forms of rates, whether made under the Local Government Rating Act 2002 or other legislation, are included in this category. This includes water rates but excludes rates collected on behalf of other councils (generally territorial authorities collecting rates on behalf of regional councils).
    Regulatory income - income from fees and fines such as parking fines, building consent fees, and dog registration fees. Admission and parking charges are excluded from this category as they are treated as sales of goods and services.
    Government grants and subsidies - grants, subsidies, and levies from central government, and from other local authorities and organisations. Grants treated as equity contributions are excluded.
    Investment income - this category predominantly consists of income from interest and dividends. Up to March 1996 interest revenue and dividends were seasonally adjusted. After March 1996, dividends became quite volatile due to large and irregular payments of dividends to local authorities from Council-Controlled Trading Organisations, and seasonal patterns were no longer apparent. Interest revenue continues to be seasonally adjusted and combined with actual dividends in the investment income category.
    Sales and other income - includes trading receipts such as admission charges, water sold by meter and other miscellaneous operating income. Excluded are any internal charges within the local authority.

File Attachment Icon
File Attachment Icon
File Attachment Icon