Notice of the Ordinary meeting of

Nelson Tasman Regional Landfill Business Unit

Agenda | Rārangi take

 

Date:	27 August 2025
Time:	1:00 PM
Location:	Council Chamber, Floor 2A, Civic House, 110 Trafalgar Street, Nelson

 

 

Chairperson                Deputy Mayor of Tasman Stuart Bryant

 

Deputy Chairperson

Nelson City Councillor Mel Courtney

 

Members                      Nelson City Council:

Cr Aaron Stallard

 

Iwi Representative:

Vacant

Tasman District Council:

Cr Trindi Walker

 

 

Quorum      3                                                                                                               Nigel Philpott

Chief Executive

governance.advisers@ncc.govt.nz

www.nelson.govt.nz

 

Nelson City Council Disclaimer

Please note that the contents of these Council and Committee agendas have yet to be considered by Council and staff recommendations may be altered or changed by the Council in the process of making the formal Council decision. For enquiries call (03) 5460436.

Matters relating to the operation and use of the York Valley and Eves Valley landfills as regional landfill facilities, and the timing of their use.

Powers to Decide:

Setting of fees and charges for waste disposal at the regional landfill facilities by 30 June each year; including the power to apply discounted fees and charges for the disposal of waste in bulk; and to determine other circumstances where discounted fees and charges may be applied.

Decisions to accept (or not accept) waste that is generated outside the Nelson- Tasman region.

Power to Recommend to Councils:

Any other matters under the area of responsibility of the Business Unit

All recommendations to Council will be subject to adoption of an equivalent resolution by the other Council, unless it is a matter specific to one Council only.

Quorum:

The Memorandum of Understanding governing the NTRLBU allows for either four or five members to be appointed. The quorum at a meeting is either two (if four members are appointed), or three (if five members are appointed), including at least one from each local authority.

Procedure:

The Standing Orders of the Council providing administration to the committee shall be applied at each meeting.

The Chairperson will not have a casting vote

Copies of minutes of meetings of the Nelson Tasman Regional Landfill Business Unit will be retained by each Council for record keeping purposes

27 August 2025

Page No

Order of Business

 

Karakia and Mihi Timatanga

1  Apologies........................................................................................................................................ 4

2  Confirmation Of Order Of Business............................................................................................ 4

3  Interests.......................................................................................................................................... 4

4  Public Forum.................................................................................................................................. 4

5  Confirmation Of Minutes............................................................................................................... 4

5.1  28 May 2025 - Minutes............................................................................................................. 4

6  Reports........................................................................................................................................... 7

6.1  R25-403 Nelson Tasman Regional Landfill Business Unit General Manager Update Report August 2025.......................................................................................................................................... 7

6.2  R25-397 Nelson Tasman Regional Landfill Business Unit Annual Report 2024/2025......... 21

6.3  R25-404 Nelson Tasman Regional Landfill Business Unit Carryover Report 2024/2025..... 55

6.4  R25-409 Nelson Tasman Regional Landfill Business Unit Class 3 Contaminated Soil Graduated Fee Update Report................................................................................................................. 63

6.5  R25-402 Nelson Tasman Regional Landfill Business Unit Draft Business Plan 2026/2027 72

7  Exclusion Of The Public.......................................................................................................... 102

Karakia Whakamutunga

 

No apologies have been received at this time.

Members are reminded of their obligation to declare any conflicts of interest they might have in respect to the items on this agenda.

No requests for public forum have been received.

5.1     28 May 2025 - Minutes

That the Nelson Tasman Regional Landfill Business Unit

1. Confirms the minutes of the meeting of the Nelson Tasman Regional Landfill Business Unit, held on 28 May 2025, as a true and correct record.

 

                                                  

Minutes of a meeting of the Nelson Tasman Regional Landfill Business Unit held in the Council Chamber, Floor 2A, Civic House, 110 Trafalgar Street, Nelson on 28 May 2025, commencing at 9:30 am.

Present:                       Deputy Mayor of Tasman S Bryant (Chairperson), Tasman District Councillor T Walker, Nelson City Councillors M Courtney (Deputy Chairperson) and A Stallard

 

In Attendance:            Deputy Chief Executive/Group Manager Infrastructure (A Louverdis), TDC Group Manager Community Infrastructure (R Kirby), General Manager Regional Services (N Clarke), Governance Adviser (A Bryce) and Assistant Governance Adviser (M Taylor)

 

Apologies:                   Nil

 

1         Apologies

There were no apologies.

2         Confirmation Of Order Of Business

There were no changes to the order of business.

3         Interests

There were no updates to the Interests Register, no interests with items on the agenda were declared.

4         Public Forum

There was no public forum.

5         Confirmation Of Minutes

5.1     12 March 2025 - Minutes Resolved RLBU/2025/5

That the Nelson Tasman Regional Landfill Business Unit

1.        Confirms the minutes of the meeting of the Nelson Tasman Regional Landfill Business Unit, held on 12 March 2025, as a true and correct record.

Cr Courtney/TDC Cr Walker                                                                                                                    Carried

6         Reports

 

6.1    Nelson Tasman Regional Landfill Business Unit General Manager Update Report May 2025

General Manager Regional Services, Nathan Clarke spoke to the report and answered questions on a York Valley Landfill odour complaint, the weighbridge

 

software update business case, Eves Valley gas utilisation project, battery collection bins, budgets for the 2025/26 financial year and waste disposal fees.

Resolved RLBU/2025/6

That the Nelson Tasman Regional Landfill Business Unit

1. Receives the report Nelson Tasman Regional Landfill Business Unit General Manager Update Report May 2025.

Cr Stallard/TDC Cr Walker                                                                                                                       Carried

 

There being no further business the meeting ended at 10:07am.

 

 

Confirmed as a correct record of proceedings by resolution on (confirmation date). Insert Resolution here (remove bold please):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nelson Tasman Regional Landfill Business Unit - 28 May 2025                                                     2 of 2

Nelson Tasman Regional Landfill

Business Unit 27 August 2025

Report Title:                     R25-403 Nelson Tasman Regional Landfill

Business Unit General Manager Update Report August 2025

Report Author:                 Nathan Clarke (General Manager Regional

Services)

Report Authoriser:          Alec Louverdis (Deputy Chief Executive / Group

Manager Infrastructure)

1             Purpose of Report

1.1         To provide an update by the General Manager (GM) on activities undertaken to 30 June 2025 by the Nelson Tasman Regional Landfill Business Unit (NTRLBU).

2             Recommendation

That the Nelson Tasman Regional Landfill Business Unit

1.  Receives the Report R25-403 Nelson Tasman Regional Landfill Business Unit General Manager Update Report August 2025.

3             Background

3.1         The operations and maintenance contractor has been performing well regarding health and safety and environmental performance.

3.2         Landfill operations have been running smoothly with few issues.

3.3         Landfill compaction results are still good with the results from the compactor GPS system showing monthly densities as high as one tonne per m3, this density is above the contracted density requirement of 0.85 tonnes per m3.

3.4         Landfill finances finished the year very close to budget, despite a significant amount of additional operating expenditure associated with slip repairs, development of capacity for the Tahunanui beach sawdust project, and development of the temporary transfer facility.

3.6         The total waste received excluding Tahunanui beach sawdust was approximately 67,000 tonnes, approximately 6,000 tonnes less than budget.

3.7         The budget for the 2025/26 financial year assumes a waste disposal of 73,478 tonnes. It is possible, if the current waste disposal trend continues, that revenue for York Valley Landfill will be lower than budget by around $1.7 million for the 2025/26 financial year.

3.8         The Eves Valley Landfill accepted 2078 tonnes of class 3 waste for disposal for the financial year to the end of March 2025 which slightly exceeded the budgeted 2000 tonnes for the financial year.

3.9         A range of improvements have been made to the Eves Valley Landfill to support ongoing acceptance of class 3 waste with improvements to stormwater management, leachate management, fencing and roading. This project is ongoing, and funding will need to be carried over to the 2025/2026 financial year. A separate carry over report is included in the agenda.

4             Health, Safety and Environment Records.

4.1         There was one health and safety incident during the period and a number of improvement opportunities identified. The operations team loader bumped into a projects team roller upgrading the haul road. Communication improved after the incident and the teams unified their work plans following the event to improve coordination.

4.2         Asbestos roofing sheets were observed in the waste during May. This was traced back to the transfer station load. The transfer station is undertaking asbestos awareness training. The operations contractor handled the material appropriately.

4.3         There were six ignition events recorded in the waste between 30 March 2025 and 30 June 2025. All the events were handled well by the operations contractor.

4.4         Six ignition events, four were caused by Lithium-Ion batteries, one a flare and one an unknown source. The unknown source was a large flame and required suppression with fire extinguishers.

31/03/25	Boat flare caught flare in waste.	Dug out onto clay and used watercart to wet down area
01/04/25	Small smoking battery spotted by compactor	Dug out onto clay and used watercart to wet down

09/04/25	Small speaker with battery spotted by smoke	Dug out onto clay
28/04/25	Laptop fire, only smoke	Dug out onto clay
25/04/25	Small fire, started by e-scooter	Dug out onto clay, sparked away for like 5mins
25/06/25	Large ignition on tip head, 1-2m flames by Tana. Source not identified.	Fire suppressed with extinguishers on Tana then dug onto clay. Extinguishers replaced and reported.

Table 1: Fire incident records for the period to 30 June 2025

4.5         The list of health and safety incidents and observations is provided to the end of June 2025 in table 2 below.

 

Observation	15/04/25	Haz bag of asbestos contaminated PPE fell of customer truck prior to lifting into hole.	Bag did not break so customer lifted into hole. NTRLBU made customer report observation as noticed driver was not prepared for a bag to burst, no mask worn.	Customer has investigated incident and made reflections which should minimise chance of bag falling and prepare for consequence if bag was to break.
Near miss	31/05/25	Loader operator observed asbestos sheets on transfer pad, dumped from Pascoe St transfer station pod.	Material was in good condition so disposed of in asbestos area.	Contact to customer about preventing. Review with contractor on handling of observations.
Incident	07/06/25	Landfill loader crashed into roller upgrading haul road, damaged roller engine cover.	Contractor reviewed incident improved haul roads and communications. Identified single Vehicle Movement Plan between two crews required if in crossing area.	Communication to improve. Built separate haul roads for crews.
Improvement opportunity	12/06/25	New subcontractor transporting heavy equipment into site, got stuck trying to get around the SRP2 hair pin of the access road in slippery and wet conditions.	Truck had parallel bar in place, operator towed truck up the hill.	Transporter should have removed parallels bars to accessing the site.
Near miss	25/06/25	Subcontractor observed completing hot works, using a grinder on a	Work stopped, Contractor reviewing why works occurred and how to prevent.	Reviewed inductions and site rules with all sub-contractors.

		machine on the landfill surface.
Improvement opportunity	26/06/25	Subcontractor entered excavation that was not suitably benched. Identified by PM doing site check.	Benching fixed and incident reviewed.	Already drilling was being used to mitigate deep trenches.

 

 

Table 2: Health and Safety for the period to 30 June 2025

4.6         Environmental performance during the period has been good, although there were four odour notifications from a neighbour during the period and a state of emergency.

4.7         York Valley performed well in the rain and minor damage has been repaired. The stormwater system conformed with consent requirements.

4.8         The western clean water drain is scouring in the forest so there is now a focus to upgrade this during the coming earthworks season.

York Odour Complaint 01/04/25	Text received from Neighbor to west, strong landfill odour observed in the morning	Called complainant and discussed observation; seemed it was just the morning. Verified smell up at the container.	Crew to tighten up covering of stinky loads and to monitor odour when stripping intermediate capping. If wind towards west and houses then stripping should not occur, crew to complete when wind up valley.
York Environmental Observation 09/05/25	Rainfall event caused a rise in Leachate monitoring well PZ 4, this rise exceeded the alert level of 114.8 mRL set on Scada. Did not exceed the trigger level of 118.9 indicating a stability issue.	Results reported to monitoring Engineers, and following rain level has started to drop back down.	Demonstrated that alert system is working. Need to monitor data to determine suitable alert levels.
York Environmental Near miss 09/05/25	Stormwater pumps that pick-up water to feed through floc dose pumps both failed. Result was unable to automatically dose SRP 3. First pump had been away for repair, so site was reliant on remaining pump. This pump faulted resulting in no dosing occurring from around 3am to 7am. As there was capacity in the ponds, site remained compliant, and valve	Fortunately, there was capacity in the system. A submersible pump was installed and the system operated manually until the original pump which had been away for repair was redeployed and system put back into automatic.	The fault did not issue an automatic alarm to the operator which used up some response time, this alarm pathway is being in reviewed to prevent happening again. More importance being put on having a secondary pump and contingency method in place. The repair was meant to take up to 1 week and had been with supplier for 3 weeks so looking to change supplier as track record is

	stopped discharging dosed water build up in the pond.		poor for responding on time.
York Environmental Incident 12/05/25	Fuel station undertaking ground works and has surplus material to dispose at an approved facility. Material was brought to York Valley without an approved manifest in place.	Contacted main contractor to seek test results for the material. Contractor advised that SQEP had confirmed material meets waste acceptance criteria. Initial load by customer was disposed as general waste so seeking incident report for customer. On review material did meet waste acceptance criteria.	Operators to toolbox reviewing of hazardous loads, and questioning sucker trucks and loads of soil to understand if a manifest is required. Review disposal agreement with customer. They have reviewed their disposal procedure for hazardous loads and briefed drivers.
York Environmental Observation 13/05/25	Ground Water Monitoring: Commentary on the results from this round from consultant SQEP:	Results reviewed by SQEP, action to monitor and not resample.	Monitor BAU
	•  We note the provisional trigger exceedances, however, after SQEP review, recommend no further actions in the recently redrilled monitoring wells (MW4A.III, MW4B.III and MW5A.II). Similar levels and patterns as previously observed in these redrilled monitoring wells.	Actions agreed with Monitoring Officer from NCC.	Contingency plan updated for provisional trigger process.
York Environmental Observation 15/05/25	Customer with load of coal tar load rejected from disposing as not able to produce approved manifest at TC check.	Customer to return with manifest.	TC checks working.
York Environmental Improvement opportunity 21/05/25	Demolition asbestos, overloaded hole, manifest did not convey volume, wraps all bursting	MEC to review	New asbestos management plan in place
York Environmental Incident 26/05/25	Short intense rainfall event, 60mm in around 90mins. The western dirty water drain where culverted under upper buttress access track, broke out and spilled down face of toe borrow. Flows also ended up in leachate emergency storage pond which as pond was not contaminated, pond was pump dry.	Excavators used to dig flow path back into channel. Reinstatement of drains and tidy up completed after event.	Review secondary flow paths. Avoid culverts in permanent works due to maintenance risks.
York Environmental	Customer brought approved manifest to site but did not input correct details at	Spoke with team about reviewing dockets and manifests prior to	Training of operators and customers.

Observation 27/05/25	weighbridge. Load should have been rejected for re- entry at weighbridge.	accepting loads. Updated transaction. Emailed customer disposal agreement for review and recommitment.
York Environmental Improvement opportunity 11/06/25	York stream running particularly dirty and we got a surprise visit to site from a Consent Compliance Officer. Source of sediment was upstream of site.	Landfill supervisor showed Officer around and was able to answer queries. Further supporting photos and pH results were shared via email later. Officer left site happy that things were well managed.	The query on SRP pH records showed that storage of pH values was disjointed. Records being recorded in different places so some work to do to tidy up recording keeping so it is easier to recall. Survey123 has been modified to record pH but maybe system should be moved into Scada.
York Odour Complaint 12/06/25	Text around 5pm from resident to NTRLBU general manager advising of objectional landfill odour on Bishopdale Ave.	Landfill operator inspected site and Bishopdale area could not identify odour or source from landfill. Operator did note it was very still almost humid conditions, and it smelt like sewerage around Caltex. Operations manager conducted odour checks next morning and did not detect any odours.	Not a verified complaint.
Eves Environmental Improvement opportunity 16/06/25	Pressure sensors established on the leachate rising main to Brightwater having signal and battery issues therefore data is not being captured.	Alarms have been set up on the sensors and have instructed IME to replace batteries.	Investigating ways to improve signal capture and shift data from Cirro platform onto Scada.
York Odour Complaint 25/06/25	Operations manager received text complaint of landfill odour from neighbours around 8am.	Completed a site inspection and odour had cleared however speaking to operator they had cut a new access road through old waste in preparation for the coming rain. The material was capped off hence on inspection it could not be smelled.	While odour was a temporary event and quickly capped. Contractor was cutting a track to remove risk of vehicle on vehicle due to weather conditions, rain forecast, the work had to occur and could not be delayed.
Eves Environmental Incident 27/06/25	Large rainfall event (250mm) with major surface flooding in region, Leachate Pond and storage tanks at full capacity.	Notified monitoring officer, over pumping surplus into stormwater pond. Not able to tanker as road flooded and wastewater PS overloaded.	Large rain event. Upgrading alarms and Scada, lifting pump point so tanks do not fill so soon.

York Environmental Observation 27/06/25	Floc tanks ran out overnight resulting in underdosing of pond and less treatment. However, pond still compliant as stream TSS higher.	Tanks refilled.	Increased storage with additional IBC added to system. Also removes need to pump decant floc so safer.
York Environmental Observation 27/06/25	Leachate PZ4 level rising due to rain.	Jetting and camera completed no obvious issues. Reported to geotechnical engineers and will monitor.	Contouring to reduce infiltration.

 

 

Table 3: Environmental and Odour incidents for the period to 30 June 2025

4.9         During the period the independent odour assessor engaged by NTRLBU has undertaken fortnightly odour assessments and has not identified odours outside the landfill basin.

4.10      The independent inspections also considered noise and litter and did not identify any noise or litter issues over the period.

5             Operations

5.1         Operations have run well over the period despite two significant rainfall events occurring.

5.2         The NTRLBU Contract and Sustainability Engineer resigned and left during the period. The new Contract and Sustainability Analyst has commenced working.

5.3         There were no notable issues with the operations during the period.

5.4         NTRLBU preliminary finances to the end of June 2025 show a surplus compared to budget of $5,500 for the 2024/25 year, and NTLRBU ended the year on budget.

6             Odour Management

6.1         NTRLBU received four notifications related to odour during the period. These notifications occurred on cool misty mornings with no or very slight breeze.

6.2         When NTRLBU staff investigated no odour was able to be detected, which suggests that any odour issues were of short duration.

6.3         Based on the low frequency, the low duration it is considered that the York Valley landfill does not create any more than minor adverse effects from its operations.

7.1         Several improvement works were completed for the Eves Valley class 3 facility during the period including installing new leachate pipework to the new leachate and generator shed.

7.2         There are additional stages of work required for developing additional airspace for the class 3 waste facility at Eves Valley Landfill. The work plan includes applying for discharge to land consents for additional locations at the Eves Valley Landfill facility.

7.3         A review of available airspace for Class 3 waste was undertaken which identified that NTRLBU can develop around 295,000m3 of airspace on and between the stage 1 and stage 2 landfills at Eves Valley. This significantly increases the Airspace for Class 3 wastes that can be quickly developed, but this programme still requires changes to the discharge to land consent before it can be implemented.

7.4         The overarching program of works setting up the class 3 facility is behind schedule due to the ongoing delay receiving the completed resource consent for Stage 2 of the Eves Valley landfill.

7.5         NTRLBU has been advised to wait for the completion of the Stage 2 consent prior to commencing the discharge to land consent for additional areas of the landfill for class 3 waste disposal.

7.6         As part of the class 3 waste disposal stages a road stopping application is required for a section of paper road across the site. This application has been started, and it is expected that the Tasman District Council will consider this road stopping application in the next few months.

8             Eves Valley Gas Utilisation

8.1         The gas utilisation project has been progressing slower than desired, due to time taken to resolve concerns regarding gas quality.

8.2         The landfill gas generator has been ordered for the facility and is due to arrive in the country in late August 2025.

8.3         The generator building and the electrical control systems and interconnection equipment are also being ordered, and with the new transform, switchboards and gas pipework all being installed in preparation for the generators arrival.

9             York Valley Slip Repairs

9.1         NTRLBU are in the process of remediating two slips on the rear of the landfill site. The work involves excavating around 35,000m3 of material from unstable areas to reduce the risk of further failure.

9.3         Battery Collection Bin (BCB) Development Progress.

9.4         All the battery bins have been built and delivered to NCC and TDC for installation in the community.

9.5         The GM presented to the WasteMINZ national conference on battery management and on the landfill fire management system. The presentation was well received.

10         Emission Management

10.1      The NTRLBU gas management system at York Valley Landfill continues to operate effectively.

10.2      Gas capture and destruction is still at high levels, and balance gas levels are lower than previous years suggesting that capping integrity has improved.

10.3      The status report below shows the gas volume being extracted from the York Valley landfill. This volume has increased over the last few months with recent results being the highest results achieved to date.

10.4      Work is ongoing on the business case and market research and a concept plan is being developed for the reuse options for the remainder of the gas at the York Valley Landfill, and the draft business case is expected to be available in late August 2025

10.5      Central government has released the new Emissions Trading Scheme (ETC) settings. The new settings come into effect on 1 January 2026.

10.6      The new Default Emission Factor will be raised from 0.91 to 1.023 which will increase the number of ETS credits NTRLBU needs to remit annually.

11         Emissions Trading Scheme Position

11.1      The ETS unit price is currently around $57.50 per unit.

11.2      Following remission of the 2024 ETS liability our current holding of 133,772 units has an average cost of $47.80 per unit.

11.3      Our current New Zealand Unit (NZU) holding and movements are:

·                     Units on Hand 31 January 2025                             141,090

·                     Units surrendered for 2024                                      7,318

·                     Balance after surrender                                           133,772

11.4      Treasury policy limit, assuming a Unique Emission Factor of 0.21 and budgeted waste volumes is 46,655 units.

11.5      Current holding is 87,117 units more than policy due to the reduction in the UEF achieved in 2023 and in 2024.

11.6      The NTRLBU and the Councils have approved the sale of 50,000 NZUs.

11.7      At present it is proposed that NTRLBU do not sell until there is more understanding of the NZ Governments position on climate change actions, and how this might affect future ETS prices, the Default Emission Factor, and the future NTRLBU ETS liability.

12         Waste Minimisation

12.1      No significant waste minimisation actions were undertaken during this period.

12.2      Ongoing metal separation resulted in 13.4 tonnes of steel being diverted from landfill during the period.

13.1      NTRLBU considers its risks on an ongoing basis, as risks on the site frequently change because of additional information or changes to operations.

13.2      This section has been added to outline some strategic and tactical risks facing the landfill at present.

13.3      It is not intended to be comprehensive or to outline all risks and will focus on different risks in each quarterly report or risks that NTRLBU is managing at that time.

13.4      Odour complaints from easterlies

13.4.1   There were three odour notifications during the period principally related to very still weather on cold mornings where airflow does not mix and disperse as it flows toward neighbours on the western side of the landfill.

13.4.2   These issues can be exacerbated during periods where NTLRBU needs to undertake capping and front face construction, and waste needs to be exposed during the construction process.

13.4.3   Over 2024/2025 financial year seven notifications were received.

13.4.4   NTRLBU need to maintain a focus on odour and recognise the risk that additional issues may increase.

 

 

13.5      Financial risks for 2025/2026 and 2026/2027

13.5.1   NTRLBU has projected its revenue and budgets forward in the Activity Management Plan based on assumed waste mass. There has been a significant change in the mass being received by the landfill, with the received mass being around 6000 tonnes (nearly 10%) less than budget. The implication of this is that NTRLBU may operate at a significant deficit to it budget if waste volumes continue to be low.

13.5.2   On the basis of the 2025/2026 annual waste mass, NTRLBU will need to reduce the budgeted waste mass in 2026/2027. This increase the landfill gate rate, at a time when the Local Disposal Levy and the Waste Minimisation Levy are both increasing, and this increased gate fee may result in additional fly tipping occurring throughout the region.

13.6      Compliance with NZ Gas Act 1992.

13.6.1   During the period it was identified that if NTRLBU sell the gas boiler to Health NZ then the NTRLBU will become a gas supplier

13.6.2   NTRLBU will need to implement changes to its safety systems and implement some other administrative improvements to comply with the Gas Act 1992.

14         Landfill Consenting

14.1      NTRLBU has reviewed various options for its future resource consent and has identified that the most appropriate option is to extend the life of the York valley landfill, and following this to then seek consent for the Eves Valley Stage 3 landfill. NTRLBU has started the process of developing its consent application for the extension of the York Valley Gully 1 landfill. Drilling of additional Piezometers is underway to gather additional information on groundwater and geotechnical considerations.

14.2      NTRLBU has released tenders to the market for planning services in an open tender process, and will soon be tendering the geotechnical engineering services and landfill engineering services so that we can appoint experts to develop the Assessment of Effects for the consent application.

14.3      NTRLBU is aiming to lodge the consent application to extend the life of the York Valley landfill in December 2026. The application will be to extend the life by around 10 years followed by closure of the landfill.

14.4      In the consent application NTRLBU will seek permission to leave approximately two years capacity for use in emergency events. This will provide the region resilience if issues occur that prevent the use of the future landfill facilities, or the mass of waste from the emergency exceeds the capacity of the future waste management systems.

14.5      It is important that this consenting work continues in a timely fashion as the time required to consent a new landfill can be significant.

15         NTRLBU Finances

15.1      Income Account for the period to 30 June 2025

15.2      The budget summary for year to end of June 2025 is shown in the table below.

15.3      The Budget summary (excluding end of year revaluation provision) shows a deficit of $244,615 compared to a business plan budgeted deficit of

$100,000. Once the additional $150,000 expenditure NTRLBU approved in the NTRLBU Joint Committee meeting on 15 March 2024 when the new Operations and Maintenance Contract was accepted is included, the final result is $6000 above approved budgets.

15.4      Operational costs were above budget as expected and as discussed with The Joint Committee in previous General manager reports, with increased costs associated with a range of different activities, including start-up costs for the new operations contract, additional front face construction costs, and the development costs for the second disposal area for the Tahunanui beach sawdust disposal.

15.5      Income was above budget due to the Tahunanui beach sawdust, and overall, the NTRLBU was on budget.

16.1      Overall, the NTRLBU is in a good position from both a quality and a financial perspective, with an end of year result that is very close to budget.

16.2      The landfill is operating very well with safety management, environmental management, and customer experience all being undertaken to a high standard.

 

 

Attachments

Nil

 

Nelson Tasman Regional Landfill

Business Unit 27 August 2025

Report Title:                     R25-397 Nelson Tasman Regional Landfill

Business Unit Annual Report 2024/2025

Report Author:                 Nathan Clarke (General Manager Regional

Services)

Report Authoriser:          Alec Louverdis (Deputy Chief Executive / Group

Manager Infrastructure)

1.           Purpose of Report

1.1.       To provide a summary of the annual performance of the Nelson Tasman Regional Landfill Business Unit (NTRLBU).

2.           Summary

2.1.       NTRLBU had a successful year.

2.2.       The new operations and maintenance contractor performed well, with compaction performance significantly increased from previous years.

2.3.       The new transfer facility was implemented which resulted in improved safety onsite and also reduce customer vehicle turnaround times onsite.

2.4.       Customer feedback was positive throughout the year both with the reduced turnaround times and the reduced vehicle damaged experienced.

2.5.       Customers also gave positive feedback on the degree of professionalism displayed by the Operations and maintenances contractors staff.

2.6.       NTRLBU hosted various tours and visits during the year with over two hundred visitors to York Valley, and the General manager presented to local interest groups and to the national WasteMINZ conference on activities associated with NTRLBU.

2.7.       A significant majority of the visitors thought that the landfill was operating to a high standard and that it was significantly better than they expected.

That the Nelson Tasman Regional Landfill Business Unit

1. Approves the Nelson Tasman Regional Landfill Business Unit Annual Report 2024/2025 and the Nelson Tasman Regional Landfill Business Unit – Annual Financial Statements 2024/2025 for presentation to Nelson City Council and Tasman District Council with Delegation of all minor amendments to the Nelson Tasman Regional Landfill Business Unit General Manager.

Recommendation to Nelson City and Tasman District Councils

That the Nelson City and Tasman District Councils

1. Receive the Nelson Tasman Regional Landfill Business Unit Annual Report 2024/2025 and its attachment, the Nelson Tasman Regional Landfill Business Unit – Financial Statements 2024/2025.

4.           Background and Discussion

4.1.       This annual review outlines what has been achieved by the NTRLBU in the 2024/25 financial year and its level of performance against Key Performance Indicators.

4.2.       NTRLBU had an income of $19.7 million and had a net deficit of $244,615 excluding adjustments for revaluation of plant, property, and equipment.

4.3.       This result was $5,000 better than the approved budget deficit of

$250,000. This difference is considered an excellent result overall given some significant changes occurred during the year to the overall operational budgets.

5.           York Valley Landfill

5.1.       There were no significant safety issues or incidents during the year.

5.2.       There were 22 ignition events reported during the year, principally due to lithium-ion batteries, however one fire was found to result from an emergency flare.

5.3.       NTRLBU constructed ten additional battery collection bins during the year and sold these at cost to NCC and TDC for battery management in the community.

5.4.       Stormwater management systems continued to be improved over the year with no incidents or infringements being incurred.

5.5.       NTRLBU implemented stormwater diversion works during the year to divert stormwater from stabilised areas past the stormwater pond, this work has reduced the area of landfill surface needing treatment by four hectares.

5.7.       A new cover system was purchased for the landfill, this cover system reduces the time required to cover the landfill each night, and also significantly reduces the use of soil as daily cover material. This will result in considerable airspace savings over the life of the landfill.

5.8.       The first year of the new Operations and Maintenance contract has been completed. This contract performed well, with improvements in many areas, including:

·         Reduced customers turnaround times onsite,

·         Improved vehicle safety and reduced vehicle damage,

·         Reduced environmental impact of mud and sediment on local roads.

5.9.       Improved waste compaction performance

5.10.    Odour reports were undertaken every two weeks by an independent odour auditor. Data from these audits shows that under normal circumstances that there are no odours of concern from the landfill. However, NTRLBU did receive notification of odours being detected by neighbours on seven occasions.

5.11.    As part of the independent odour audits the assess also reviews litter and noise on the site. The auditor identified no litter of concerns, and no noise of concern outside the landfill basin.

5.12.    During the year NTRLBU had seven odour notifications from neighbours. Where possible NTRLBU officers responded by visiting and inspecting the landfill when the notification was received at the time of the notification. NTRLBU staff or the operation contractors’ staff were unable to detect odour when attending the sites. This indicates that odours were transient.

5.13.    Review of odour notifications has been undertaken, and it appears that these relate primarily to periods with very light breeze from the east during cold mornings. In order to further reduce these events consideration is being given to odour control equipment on the landfill’s western boundary.

5.14.    No infringement notices were received during 2024/25 in regard to the sites stormwater control system despite some significant rainfall events occurring.

5.15.    Several new resource consent applications were started during the year including the assessment of effects for the extension of the York Valley Gully 1 landfill, and various earthworks and polymer consents.

6.1.       The Eves Valley Landfill opened for Class 3 waste disposal in October 2024, and the facility received approximately two thousand tonnes of class 3 material during the year.

6.2.       The gas quality issues that occurred during the 2023/2024 summer were resolved and the gas engine project was commenced. The landfill gas flare operated effectively throughout the year.

6.3.       The Stage 2 consent draft conditions have been received and final negotiation on the conditions is nearly complete.

6.4.       Upgrades to the stormwater systems, leachate pumps and pipework at Eves Valley have been undertaken.

6.5.       One extreme wet weather event occurred at Eves Valley during the year that required NTRLBU to discharge leachate to the stormwater system. This response is allowed under the resource consent as a last resort.

6.6.       A review of the Stage two landfill capacity identified that actual landfill capacity on Stage 2 is around 120,000m3 which increases available class 3 waste acceptance capacity from ~30,000m3 to around 60,000 m3.

6.7.       A consent variation to the Eves Valley landfill consent is being prepared to include allowance to discharge Class 3 waste to the surface of Stage 1 Landfill, and to the borrow area between Stage 1 and Stage 2. This consent, when granted, will increase the available Class 3 airspace to

~300,000m3, while reserving approximately 60,000m3 of capacity for emergency class 1 airspace on Stage 2.

7.           York Valley Landfill

7.1.       The York Valley landfill ran effectively during the year, with approximately 77,000 tonnes of waste being received.

7.2.       10,500 tonnes of this waste were from the Tahunanui beach contaminated sawdust project.

7.3.       Safety on the site was a focus during the year, with significant improvements associated with vehicle management, and gas management.

7.4.       The temporary transfer facility was implemented at the start of financial year and has resulted in the expected improvements in safety, reductions in litter and vehicle damage. A key additional benefit has been the significant reduction in vehicle turn around for customers time on the York Valley Site.

7.5.       One NTRLBU staff member left during the year, this role was advertised and has been refilled.

7.7.       A new contingency plan developed following the completion of the lower of buttress upgrade, and a revised cap shape was developed in association with new stability report.

7.8.       The new TANA compactor has been in operation for a full year with the landfill’s density improving to 0.9t/m3. The compactor has been reliable and has had no binding issues associated with wire and ropes. Overall, the performance of the compactor has been very good.

7.9.       Available airspace is now 1,500,000m3 giving a life of approximately 18 years. This would indicate that NTRLBU could have capacity in York Valley Gully 1 landfill until approximately 2043, subject to the renewal of the discharge to land consent.

7.10.    The landfill stability upgrade has been implemented, and a revised contingency plan has been submitted to the consenting authority.

8.           Performance Measured Against Business Objectives and Performance Measures

8.1.       The objectives outlined below describe the long term aims of the business unit. Performance measure targets and dates (where they are not specified below) are set annually in the Business Plan, along with performance measures for projects identified in the Activity Management Plan. Performance is reported to the Joint Committee and to the shareholding councils annually.

8.2.       Table 3.1 below outlines the 2024/25 Business Objectives, and the performance assessed against these objectives.

 

Long Term Objectives	Key Performance Measures	Actions required during 2024/25
Landfill capacity is available to receive solid waste generated within the Nelson Tasman region.
At least 5 years’ capacity of consented landfill is available.       Adequate planning has been completed and agreed to before the five-	Report the available landfill airspace annually (in terms of years remaining).       Complete actions required in the Landfill Development	The airspace available is approximately 1.5 million M3 or around 18 years capacity at current compaction levels (June 25).     NTRLBU needs to apply for consent for a new regional

year wind down period begins at York Valley.	Plan for 2024/2025 period.	landfill, and the NTRLBU has given the GM direction to consider extending the life of the York Valley Landfill prior to using the Eves Valley Stage 3 landfill.   Begin consent application for extension to the York Valley Landfill.   Achieved Airspace has increased to 1.5 million m3. Landfill life is still constrained by the resource consent duration. New consent application has been commenced.
The available airspace at the landfill is used efficiently.	Airspace consumption of 1.23m3 per tonne of residual waste received is maintained or improved.	A revised target to be implemented when the new landfill compactor commences operation. Proposed that the target changes from the current 1.23 m3 per tonne to 1.09 m3 per tonne. Achieved Compaction performance over 2024/2025 was equivalent to ~1.11 m3 per tonne.
Disposal to landfill is efficient and cost effective
Disposal to landfill is cost effective for users.	Regularly monitor and review financial performance. Levels of Service (as per Appendix B) are met, and budgets (as per current Business Plan) are met.	Review of fees for landfills throughout out NZ to show NTRLBU is within normal cost ranges annually. Demonstrate activities associated with gas reuse have a positive return on investment and support lower landfill fees. Achieved Consideration was undertaken to cost of Class 3 waste during the year, with Class 3 waste fees reduction being progressed.
The economic lives of all assets are optimised.	Three yearly internal audit of asset management practices confirms this.	Ongoing update of the assets and revaluation of assets is undertaken as required to meet

		annual accounting and renewals requirements Achieved A full review of Landfill assets was undertaken during the year in anticipation of the new Asset Management system being implemented in 2025/2026
Consider and use new technology where it will provide benefit.	Report on technology considerations annually and identify and recommend new technology choices that are reliable and increase efficiency (and/or reduce cost). Incorporate consideration of new and improved technology in upgrade projects, and operational activities (including the Landfill Management Plan)	Implement transfer facility at the York Valley landfill to achieve best practice vehicle controls. Trial waste shredding to demonstrate effectiveness, prior to implementing shredding system. Confirm compaction performance meets target. Implement improved reporting, including improved health and safety management within the weighbridge system. Implement options to reduce diesel consumption at York valley, and purchase of an electric site vehicle. Achieved Implementation of the landfill cover system, reduces airspace, labour and machine time, which reduces overall diesel consumption. Shredding system was reviewed and determined not to be an economically justifiable upgrade, however changes to the transfer bins were identified during this process and were considered instead of the shredder. Design of the transfer facility has been ongoing and refined due to the delays cause by the site slip repairs. This has identified changes to hook bin handling onsite which will increase transportation efficiency.
Risks associated with the services provided are identified and mitigated.

Risk management plans include all significant health and safety, environmental, cultural, social, economic and contractual risks.	No event, which impacts on agreed levels of service, occurs that has not been identified in the NTRLBU risk management plans.	Ongoing review of the NTRLBU risk assessment is required. (review by June 2025) These need to continue to focus on a range of risks, including the business continuity risks associated with extreme events. Achieved, NTRLBU has continued to develop and implement the management plans, and has implemented additional aspects of these plans including Water cart including fire cannon onsite at York Valley, A review of emergency airspace available at Eves Valley. Improvements to the gas system to increase resilience for supplying Nelson Hospital. Ongoing liaison with NCC and TDC during emergency events to support waste disposal and waste minimisation.
Contingency plans adequately address emergency events.	Annually Review Risk and Contingency plan for NTRLBU by 30 June 2024.       Review the effectiveness of the Landfill Management Plan following incidents and annually. Provide incident reports in the Quarterly General Managers’ report.       Implement Fire Management Plan (York Valley gully 1) recommended actions by December 2023.	Review plan by June 2025. Review to specifically include consideration of fire and site access risks, vehicle on vehicle and vehicle on personnel risks, and risks to personnel related to contaminated air as part of the ongoing risk review process. Confirm Landfill Management Plan and its appendices have been updated by June 2025 Ongoing reporting of incidents, near misses and hazard improvement opportunities that are identified in the Fire Management Plan, and fire response plan, with all the additional equipment implemented. Fire Management Plan activities, and fire response plan have been reviewed and approved by June 2025. Any additional fire management requirements are installed before December 2024 so that and the

		new fire response systems are available for use of the summer period. Achieved Plans reviewed and preventative work implemented. NTRLBU presented to WasteMINZ conference on Fire Management Plans and Lithium-Ion battery management.
Performance Monitoring
The Board and key stakeholders are kept well- informed about performance of the NTRLBU.	All agreed reports (as per Appendix A) are issued on time.	Achieved Updates undertaken by GM on operations and capital works. However, there are ongoing delays on governance document reviews.
Those engaged with the NTRLBU have the right skills, experience and support to perform well.	The Board reviews the NTRLBU performance and ability to meet its objectives as part of the annual report.	Review staffing levels for the landfill in view of the future scope of the NTRLBU operations. Achieved, NTRLBU has refilled and slightly reviewed the contract and sustainability analyst role. Review of future requirements has been undertaken for gas management activities and NTRLBU has identified that additional staff will be required on gas management due to the requirements to comply with the Gas Act 1992 and to manage ongoing gas sales.
All activities are planned and agreed.	The AMP is reviewed every three years.	Prepare a 50 year master plan outlining the long term vision for the NTRLBU and its activities. The Master plan will consider landfill capacity and management, waste reduction actions, landfill capacity, and environmental considerations including climate considerations. Draft NTRLBU Master Plan due by June 2025 Achieved

		A draft strategic plan was prepared but has not been reviewed or adopted for consultation. The strategic plan has been delayed awaiting consideration of broader waste system efficiency considerations. During the development of the strategic plan development, it was identified that it may be possible to improve efficiencies in the regions waste system, improve sustainability outcomes, and there could also be ways that could further incentivise the reduction of waste within the region if structural changes were implemented.
NTRLBU operates sustainably and endeavours to remedy or mitigate any adverse environmental, social or cultural impacts
NTRLBU minimises adverse environmental, social and cultural impacts.	Environmental, social, cultural and climate change impacts are considered in all operations and decision making.	Implement improved Safety in Design process that includes the additional formal consideration of Culture and Climate Change issues as part of the formal design process. Called NTRLBU Design SPEC process. Report on community consultation, information dissemination, and monitoring of effects of the landfill activities annually. Demonstrate NTRLBU website is updated quarterly. Achieved. Design SPEC process being implemented and used for major project, a presentation of Design SPEC is being presented to the WaterNZ conference in September 2025. In addition, community groups, school visits and public open days are being held to support the understanding of cultural or community impacts associated with the facility.

			Over 200 visitors have attended site during the year with most feedback being positive.
NTRLBU identifies waste minimisation opportunities.	Report quarterly regarding waste minimisation opportunities.             Report annually on NTRLBU waste minimisation and emission opportunities and mitigation. Annual Business Plan shall include an outline of the actions NTRLBU is proposing regarding waste minimisation, and the costs associated with these. Support the Councils, where possible, with waste minimisation activities.		Ongoing involvement with the NCC and TDC regarding Waste management and minimisation. Implement a monthly operational meeting between the solid waste teams from NCC, TDC and the NTRLBU, and continue regular liaison with the two Council Climate change teams. Consider options and include relevant options for waste minimisation actions within the Annual Business Plan. Waste minimisations include the reuse of gas from the landfill. Achieved NTRLBU has worked with HealthNZ to further use gas at Nelson Hospital, and this has allowed HealthNZ to eliminate coal use. Additional activities have been undertaken looking at waste shredding, although this was to be consider appropriate for implementation by NTRLBU. Consideration is being given in the development of the Strategic Plan development on areas within the waste system that can further incentivise the reduction of waste within the community.
Climate change effects are managed responsibly
NTRLBU measures the greenhouse gas emissions of landfill activities.		The composition of incoming waste is assessed and reported annually, and the weighbridge software collect data with sufficient flexibility to allow effective analysis of waste discharge within the region. The emissions from the York Valley Landfill are assessed and reported annually. NTRLBU will work with the NCC and TDC climate change teams to define the revised monitoring and reporting requirements, to overcome the difficulties between the two reporting frameworks currently experienced by December 2025.

	The annual emissions from the Eves Valley closed landfill are estimated and reported to the NTRLBU board annually. Achieved A SWAP analysis of York Valley waste was undertaken in October 2024. The landfill gas system at Eves Valley has been operated consistently during the 2024/2025 year, with 500,000 m3 of Landfill gas being combusted during the year. This equates to the reduction of approximately 4000 tonnes of CO2 during the year. While this is not accounted for in carbon accounting under the NZETS, the destruction does reflect actual and real reduction in carbon emissions from the Eves Valley Landfill compared to not combusting the landfill gas. The Eves Valley Flare methane destruction efficiency was measured during the year by an independent testing company, and was shown to have a Destruction Efficiency of 98.3%. The implementation of the gas to electricity system at Eves Valley commenced during the year.
NTRLBU reduces the greenhouse gas emissions rate for landfill activities.	A target for emissions per tonne of waste is set and reviewed annually: ·         2023/24 – UEF 0.4 ·         2024/25 – UEF 0.21 ·         2025/2026 - UEF 0.20 The NTRLBU will annually report on and consider applying for a Unique Emissions Factor for landfill operations. The NTRLBU will annually review the options and costs/benefits for reducing emissions from landfill operations, including the reduction of high emissions waste and the improved capture and reuse of landfill gas in its considerations. Undertake feasibility assessment and recommendations for reuse of landfill gas for economic, social, and/or environmental benefits by December 2023. Achieved. NTRLBU achieved a NZ Emission Trading System (ETS) Unique Emission Factor (UEF) for the 2024 calendar year of 0.091, which represents the maximum achievable reduction possible under the ETS system. Ongoing work has been undertaken on the Renewable Compressed Natural Gas (RCNG) system business case during the year to allow NTRLBU to implement this system in accordance with the NTRLBU Activity Management Plan timeframes.
NTRLBU mitigates its greenhouse gas emissions.	Activities associated with the emissions mitigation plan for 2024/2025 FY are implemented.

	Mitigation methods are outlined in the annual Business Plan for NTRLBU board consideration. NTRLBU emission mitigation review is undertaken by the NTRLBU officers each year in advance of the business plan preparation. Achieved NTRLBU has maximised its carbon emission reduction under the ETS system at York Valley landfill and has voluntarily reduced its emissions from the Eves Valley Landfill. Achieved Hospital gas reuse improvements supported carbon emission reduction at the Nelson hospital. NTRLBU has continued to develop, and implement is carbon reduction activities both at York Valley and Eves Valley landfills.
Good relationships are maintained with all stakeholders
Shareholders are satisfied with the strategic direction and the economic performance of the business unit.	All business plans are approved by shareholders. Landfill budget projections are met. Achieved Business plans approved. NTRLBU achieved an end of year finance result after end of year provisions within 0.3 percent of the approved budget deficit.
Good relationships are maintained with all stakeholders including owners, iwi, customers, contractors, neighbours and the wider community.	All complaints or objections are addressed promptly. Up to date information on activities and achievements are publicly available. Regularly engages with: ·         Customers ·         Owners ·         and other stakeholders where appropriate. Achieved, Regular dialog has been held with customers (both drivers and management) which has resulted in a high degree of satisfaction in the operations being undertaken at the York Valley landfill. The NTRLBU general manager has presented both at national conferences, and at local interest group meetings on the activities being undertaken by NTRLBU. These presentations receive good and generally positive feedback.
NTRLBU will encourage education about waste management and minimisation.	Information will be published at least annually, and up to date information will be publicly available regarding NTRLBU activities.

	Educational activities to facilitate responsible waste management will be encouraged and supported. Achieved Public, interest group, and neighbour visits also result in primarily positive feedback. Some feedback has been received regarding the cost of the Class 3 waste disposal, and NTRLBU is seeking to reduce this to make Class 3 waste disposal more affordable during the 2025/2026 financial year.
All statutory obligations are met
All statutory obligations are identified and met and are included in contracts with suppliers.	100% compliance with all statutory obligations.   Achieved
All resource consent requirements are met.	100% compliance with all resource consents. All applications for resource consents are approved. Achieved

9.           Financial performance

9.1.       The NTRLBU Annual Financial Statements for the year ended 30 June 2025 are appended to this report. A summary of NTRLBU financials for the 2024/25 financial year is shown in the comprehensive revenue and expense table below.

9.2.       Total revenue was $693,000 above budget due to receipt of contaminated sawdust from Tahunanui beach, despite a net of a reduction in general waste received, and delays in the resale of gas from Eves Valley Landfill.

9.3.       Total expenses are $838,000 more than the Business Plan budget.

9.4.       Operations and Maintenance costs are $2,160,000 over budget due to the new Operations contract, major storm damage remediation and additional costs associated with the receipt of the Tahunanui beach sawdust.

9.5.       Trade Waste charges at York Valley are $158,000 over budget as increased charges came in earlier than anticipated.

9.6.       $134,000 of assets were impaired largely because of the front face stabilisation works undertaken.

9.7.       These increased costs were partially offset lower interest charged due to lower interest rates incurred, lower post closure cost provision required due to lower interest rates and inflation used in the calculation of the liability, lower UEF used in calculating the ETS liability and lower Ministry

9.8.       NTRLBU had a surplus when including adjustments for revaluation of

$1,688,084, significantly greater than the approved budget deficit of

$250,000.

 

10.       Options

10.1.    There are two options available for this report. These are outlined with advantages and disadvantages in the following table.

10.2.    Officers recommend approving the annual report for submission to the two Council’s.

 

Option 1: Approve the NTRLBU Annual Report 2024/25 for presentation to Nelson City and Tasman District Council. (Recommended Option)
Advantages	·         Approving the report will allow NTRLBU to meet the report requirements outlined in the Deed of Agreement and Terms of Reference.
Risks and Disadvantages	·         Nil
Option 2: Do not approve the NTRLBU Annual Report 2024/25 for presentation to Nelson City and Tasman District Council.
Advantages	·         Nil
Risks and Disadvantages	·         Not approving the report would result in NTRLBU not achieving the required reporting timeframes outlined in the Deed of Agreement and Terms of Reference.

 

11.    Important considerations for decision making

11.1. Fit with Purpose of Local Government The NTRLBU is a joint committee constituted pursuant to the provisions of Schedule 7 to the Local Government Act 2002 and contributes to the four Local Government well-beings of social, economic, environmental, and cultural.

11.2. Consistency with Community Outcomes and Council Policy The annual report updates the NTRLBU Committee on progress toward the actions outlined in the NCC and TDC Annual Plans and the NTRLBU

business plan and sets out the performance achieved by the business Unit over the 2024/2025 financial year.

11.3. Risk This report is a review of performance over the 2024/2025 financial year. The report includes no actions or financial implications and as such has no risk to the NTRLBU or the Councils.

11.4. Financial impact This annual report includes a review of performance against the agreed targets and allow NTRLBU to review its progress against plans and financial budgets.

11.5. Degree of significance and level of engagement The report provides a means of assess progress against plans, and the overall performance of the business unit against standard and performance targets. It is considered to have low significance.

11.6. Climate Impact This report includes review of NTRLBU performance in relation to climate emissions and outlines the performance of the NTRLBU both under the NZ Emission Trading System (ETS) and at Eves Valley Landfill which is not covered by the NZ ETS system. The activities undertaken continue to reduce carbon emissions within the Nelson Tasman community.

11.7. Inclusion of Māori in the decision making process No engagement with Māori has been undertaken in preparing this report, although Māori have a representative position on the Joint Committee.

11.8. Delegations The Deed of Agreement for the Nelson-Tasman Regional Landfill Business Unit (Deed), signed on the 28 April 2017 by the two Mayors and the two Chief Executives of each of the two Council’s (Nelson and Tasman) assigns the delegations (as shown in the extract from the Deed - namely Clause 14 below) to the Joint Nelson-Tasman Regional Landfill Business (NTRLBU). These delegations are in addition to NTRLBU having powers to decide the setting of fee and charges at the regional landfill, and to accept (or not accept) waste from outside the Nelson/Tasman region as reflected in the Delegations Register (pages 25/26). These delegations as set out in the Deed are consistent with the delegations given to the NRSBU on the same matters – specifically designed to ensure consistency.

 

 

 

 

 

 

 

 

 

 

ANNUAL FINANCIAL STATEMENTS

 

 

For the Year ended 30 June 2025

 

 

Representatives for year ended 30 June 2025

Representing Nelson City Council

Cr M Courtney (Deputy Chairperson) Cr A Stallard

 

Representing Tasman District Council Cr S Byrant (Chairperson)

Cr T. Walker

 

Iwi representative

Andrew Stephens (1 July 2024 - 6 September 2024)

Vacant (6 September 2024 - 30 June 2025)

 

Principal Administration Office

C/- Nelson City Council 110 Trafalgar St Nelson

 

Bankers

Nelson City Council 110 Trafalgar St Nelson

 

NELSON TASMAN REGIONAL LANDFILL BUSINESS UNIT

Statement of Accounting policies For the year ended 30 June 2024

 

Reporting Entity

The Nelson Tasman Regional Landfill Business Unit (the Business Unit) is a Joint Committee of Nelson City Council and Tasman District Council, under Section 48 of the Local Government Act 2002.

The primary purpose of the Business Unit is to manage the landfill facilities in a cost efficient and environmentally sustainable manner rather than making a financial return. Accordingly, the Business Unit has designated itself as a public benefit entity for the purposes of financial reporting.

The financial statements of the Business Unit are for the year ended 30 June 202. The financial statements were authorised for issue by the Committee on the 27th August 2025.

 

Basis of Preparation

The financial statements have been prepared on the going concern basis, and the accounting policies set out below have been consistently applied to all periods presented in the financial statements.

Statement of compliance

The financial statements of the Business Unit have been prepared in accordance with the requirements of the Local Government Act 2002, which includes the requirement to comply with New Zealand generally accepted accounting practice (NZ GAAP).

The financial statements of the Business Unit have been prepared in accordance with Tier 2 PBE standards on the basis that the Business Unit does not have public accountability (as defined) and has total annual expenditure of less than $30 million.

These financial statements comply with Tier 2 Public Benefit Standards Reduced Disclosure Regime.

Measurement base

The financial statements have been prepared on a historical cost basis, modified by the revaluation of land and infrastructural assets.

Functional and presentation currency

The financial statements have been prepared in New Zealand dollars and all values are rounded to the nearest dollar. The functional currency of the Business Unit is New Zealand dollars.

 

 

Summary of Significant Accounting Policies

The following particular accounting policies which materially affect the measurement of results and financial position have been applied:

 

a)  Revenue

Revenue is measured at the fair value.

Interest income is recognised using the effective value method.

Exchange and non-exchange transactions

An exchange transaction is one in which Business Unit receives assets or services, or has liabilities extinguished, and directly gives approximately equal value in exchange. Non- exchange transactions are where Business Unit receives value from another entity without giving approximately equal value in exchange.

 

b)  Borrowing Costs

Borrowing costs are recognised as an expense in the period in which they are incurred.

 

 

c)  Trade and other receivables

Trade and other receivables are initially recorded at face value less any provision for uncollectability.

A provision for impairment of receivables is established when there is objective evidence that the Business unit will not be able to collect all amounts due according to the original terms of the receivables. The amount that is uncollectable is the difference between the amount due and the present value of the amount expected to be collected.

 

d)  Trade and other payables

Short term creditors and other payables are recorded at their face value.

 

e)  Provisions

The Business Unit has a legal obligation under the resource consent to provide on going maintenance and monitoring services at the landfill sites after closure. The provision for post- closure costs is recognised as a liability when the obligation for post-closure arises. This provision is measured based on the present values of future cashflows expected to be incurred.

 

 

f)  Borrowings

Borrowings are initially recognised at the amount borrowed plus transaction costs. After initial recognition, all borrowings are measured at amortised cost using the effective interest method.

 

Borrowings are classified as current liabilities unless the Council or group has an unconditional right to defer settlement of the liability for at least 12 months after balance date.

 

g)  Income tax

As a Joint Committee of Nelson City Council and Tasman District Council the Business Unit's surplus is incorporated into the accounts of the two councils. The Business operations are a non-taxable activity for each Council.

 

h)      Goods and Services Tax

The financial statements have been prepared exclusive of goods and services tax (GST) with the exception of trade receivables and payables, which are stated with GST included.

The net amount of GST recoverable from, or payable to, Inland Revenue is included as part of receivables or payables in the statement of financial position.

 

i)  Distribution Policy

 

Any Net Surplus Income, less any retention held for managing year-by-year fluctuations, as decided by the Committee, is returned to the Councils on an equal share basis as a solid waste rebate to be used solely for waste activities. These are exchange transactions.

 

j)      Property, Plant and Equipment

There are four categories of Property, Plant and Equipment:

-          Freehold land

-          Infrastructure network

-          Post Closure Costs

-          Work in Progress

 

 

Revaluation of property plant and equipment

-          Land is reviewed annually and revalued at market value every three years or if there is a material movement. The latest valuation was conducted as at 30 June 2024 by QV Valuations.

-                 Infrastructural assets are valued annually at depreciated replacement cost. The latest valuation was conducted at 30 June 2025 by Council staff. The valuation methodology was peer reviewed by WSP Ltd. Work in progress is recognised at cost less impairment and is not depreciated.

The results of revaluing land and infrastructural assets are credited or debited to other comprehensive revenue and expense and are accumulated to an asset revaluation reserve in equity for that class of asset. Where this results in a debit balance in the asset revaluation reserve for any class of asset, this is expensed in the Surplus or Deficit. To the extent that increases in value offset previous decreases debited to the Surplus or Deficit, the increase is credited to the Surplus or Deficit.

Post-closure costs

The provision for post-closure costs is recognised as an asset when the obligation for post- closure arises. The historical cost is not revalued and is amortised over the life of the landfill based on the volume of airspace consumed during the year.

Components of the capitalised landfill asset are depreciated over their useful lives.

Additions

The cost of an item of property, plant and equipment is recognised as an asset if, and only if, it is probable that future economic benefits will flow to the Business Unit and the cost can be measured reliably.

Work in progress is measured at cost less impairment and is not depreciated.

New Business Unit assets are added between valuations are recorded at cost except when acquired through a non-exchange transaction. Where as asset is acquired through a non- exchange transaction, such as vested assets it is recognised at fair value as at the date of acquisition.

 

 

k)     Depreciation

Depreciation is provided on a straight line basis on all PPE other than Land and Post Closure Costs at rates which will write off the cost/valuation of the assets over their useful lives. Post Closure Costs are amortised based on volume of airspace consummed. The useful lives of the major classes of infrastructural assets have been estimated as follows:

Class of PP&E                                                                                                                           Estimated useful life

Buildings                                                                                                       43 yrs

Improvements                                                                                                17 yrs

Landfill Network                                                                                           5-100 yrs

Post Closure Costs                                                                                         48 yrs

 

The Business Unit has implemented an activity management plan for the continuing replacement and refurbishment of components to ensure that conveying, treatment and disposal systems are maintained to provide a satisfactory service on an ongoing basis.

Work in progress is valued at cost of construction. Depreciation is applied at time of commissioning.

 

l)  Intangible assets

Intangible assets including Emissions Trading Scheme Credits are initially recognised at cost less any provision for impairment.

m)   Budget figures

The unaudited budget figures are those approved by the Committee at the beginning of the year in the Business Plan. The unaudited budget figures have been using accounting policies that are consistent with those adopted by the Committee for the preparation of financial statements.

 

n)  Critical accounting estimates and assumptions

In preparing these financial statements the Business Unit has made estimates and assumptions concerning the future. The key assumptions relate to the valuation of the Business Unit's property, plant and equipment and Post Closure Costs. These estimates and assumptions may differ from the subsequent actual results. Estimates and assumptions are continually evaluated and are based on historical experience and other factors, including estimates and expectations of future events that are believed to be reasonable under the circumstances.

 

 

NELSON TASMAN REGIONAL LANDFILL BUSINESS UNIT

Statement of Comprehensive Revenue and Expense For the year ended 30 June 2025

 

	Notes	Actual	Budget	Actual
Revenue		2024/25 $	2024/25 $	2023/24 $
Landfill fees		19,316,369	18,512,000	15,821,398
Other Recoveries		388,695	500,000	280,264
Total Revenue Less Expenses		19,705,065	19,012,000	16,101,662
Management costs Bad Debts Interest Paid		619,333 - 742,102	653,000 - 1,016,000	570,576 - 671,386
Insurance		22,503	10,000	7,050
Depreciation	6	1,997,440	1,967,000	1,171,203
Impairment		134,103	-	241,355
Operations & Maintenance		5,688,600	3,529,000	3,568,545
Post-closure provision	4	33,323	317,000	108,067
Emissions Trading Scheme		179,791	764,000	64,753
Waste Levy		4,015,300	4,364,000	3,710,063
Local Disposal Levy		6,000,000	6,000,000	6,000,000
Consultancy		296,790	430,000	470,682
Sundry		220,392	62,000	55,638

Total Expenses                                                                           19,949,679     19,112,000      16,639,317

Net Surplus                                                                                     (244,615)        (100,000)        (537,655)

Other Comprehensive Revenue and Expense

Gain on revaluations of Property, Plant and

equipment                                                           1(b)             1,932,699                 -           1,289,622

Total Comprehensive Revenue and Expense                               1,688,084        (100,000)         751,967

 

 

 

Statement of Changes in Equity For the year ended 30 June 2025

Equity at the start of Year

Opening Equity                                                                              10,668,039                 -           9,916,072