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  1. Find and book unique accommodation on Airbnb. Location. Top-rated holiday rentals in Kaikōura. Guests agree: these stays are highly rated for location, cleanliness and more. Guest favourite. Guesthouse in Kaikoura Flat. 4.98 (113) Deerbrooke Kaikōura Chalets Unit 1.

  2. For Hosts with Airbnb listings who are GST-registered and have provided Airbnb with their GST number, in the absence of an exemption, Airbnb will be required to collect and remit 15% GST on your accommodation price and cleaning fee. You should cease remitting GST to IRD with respect to bookings for accommodation made through Airbnb.

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