National is pledging to reverse the Government's proposed "app tax", saying it's a major deviation from current tax rules.

The Government says the rule change, which will require GST to be charged on rooms, rides and other services sold through online platforms like Uber and AirBnB, will create a level playing field.

But National says under existing rules, sellers who bring in less than $60,000 are exempt from GST.

Finance Spokesperson Nicola Willis told Mike Hosking the new "app tax" doesn't include any such exemption.

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