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2018-06-12 Services & Organisation Committee Agenda
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SERVICES & ORGANISATION COMMITTEE MEETING AGENDA 12 JUNE 2018
Page 43 of 118
SERVICES & ORGANISATION COMMITTEE MEETING AGENDA 12 JUNE 2018
HERITAGE LEVY POLICY
POLICY STATEMENT
Revenue from the Levy will be expended on a range of emerging-priorities and projects which meet the
aims of the Levy as-decided by Counci-and support the priorities outlined in the Noosa Cultural Plan
2018-2023 with advice from relevant stakeholders, including the Heritage Reference Group.
It is the responsibility of Council to determine the amount of the Levy each year as part of the budget
The allocation of Levy revenue will be applied to the following four categories:
1. CounsitHeritage Assets: the maintenance anc preservation of Council-owned Built Heritage
infrastructure, sites or collections_and the acquisition of heritage assets by Council.
2. Heritage Projects-andtnitiatives: to fund newandeongeing-eutturalheritage projects and
acquisitionsinitiatives by Council or in partnership with the community.
3. Heritage ConsultancyCoordination and Advice: to undertake routine heritage coordination and
engage heritage professionals, architects, advisors!or simillarto-provide-advice te-Councitand
propert_owners_in relation to-culttural heritage mattersconsultants as required.
4. Heritage Sector DevelopmentSustainability: to undertake networdagactivities which assist or
support the ongoing sustainability and proféssisnaldevelopment aetvities fortheof local
organisations with a focus on heritage-seeterand+to facilitate the Noceaitieritage Reference
USE OF LEVY REVENUE
Council policies, including Council's RevenuesPolicy.
e All revenue including any revenue raised through approved Levy business activities is to be
accounted for separately from Council’s general revenue and shall not at any time be available
for expenditurevas general revenue.
e_ @iSpent levy fundS trom anYSpecific year Will be recognised as restricted cash within Council's
financial statementst6 be expended in future years.
e The apportionment of Heritage Levy funds across the four categories outlined above will be
subject to Council’s annual budget process and program priorities.
e The Levy can be used for leveraging grants and partnership opportunities from the state and
federal governments and other agencies, provided there is no impediment to achieving the
agreed outcomes of Levy funding.
— cial some aie - pie wile ie sii = ; ness dance-with-rolevant-legisiation-and
e Any major acquisitions under Category 21 will be subject to a separate business case and the
conditions outlined in the Heritage Levy Guidelines.
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HERITAGE LEVY GUIDELINES
Noosa Council Page 2 of 6
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