These guidelines provide good practice guidance to territorial authorities (TAs) on how to use Waste Disposal Levy money received under section 31 of the Waste Minimisation Act 2008 (WMA).

These guidelines will help TAs:
• identify projects and set spending priorities that are in line with the intent of the WMA
• develop new ideas for using levy money to achieve waste minimisation
• have clear processes to identify spending priorities and approve funding
• track and accurately report on spending of levy money in a more efficient and effective way
• evaluate levy spending outcomes. The guidelines will also help the Ministry to better determine:
• waste minimisation outputs and outcomes from TA levy spending
• compliance with levy spending requirements under the WMA.

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