Māori land is taonga tuku iho and it is fundamental to the cultural and economic wellbeing of Māori. The approach to the rating of Māori land has resulted in barriers for landowners to achieve their cultural and economic aspirations. There are also significant inequities in the current ratings system as it applies to Māori land. As the Minister, the Hon Nanaia Mahuta, said when she introduced the bill to the House, this bill implements measures to remove rates as an impediment to the use and development of Māori land by its owners.