Edward Nealon
Question:81 Mr. Nealon asked the Minister for the Environment the conditions laid down by his Department for the granting of recreational and amenity grants from national lottery funds.
Written Answers. - National Lottery Fund Allocations.
The conditions attaching to the amenities/recreational facilities grants scheme, 1990 are as follows:—
1. The aim of the scheme is to assist in the carrying out of projects of an amenity, recreational, leisure or environmental improvement nature, other than projects which are primarily of a commercial nature.
2. Grants will be allocated on the understanding that the project is not being grant assisted by any other Government Department.
3. A grant allocation will be made on the understanding that a local contribution of at least 30 per cent will be made towards the cost of the project. Satisfactory evidence of the availability of the local contribution must be produced. The cost of the project can be taken to include the value of work done by voluntary labour for the purpose of calculating the 30 per cent contribution, e.g., if the total cost is £50,000 including voluntary labour valued at £5,000, a local cash contribution of £10,000 will be sufficient in order to qualify for a grant of up to 70 per cent (£35,000).
4. A grant will not normally exceed £50,000 in any individual case.
5. Grants will be available only in respect of actual costs borne by the applicant organisation. The value of work done by voluntary labour or under training schemes cannot be reckoned for grant-aid except for the purpose of calculating the minimum 30 per cent contribution, condition No. 3. For example, if the total cost is £50,000 of which voluntary labour, or the training scheme element, forms £25,000, the maximum grant allowable is £25,000, the sum actually spent, not £35,000, 70 per cent of total cost.
6. Reasonable progress towards the commencement of work on an approved project must be in evidence within three months from the date of allocation of a grant. In the absence of such progress, the Minister, having given notice of his intention to do so, may cancel the grant allocation.
All projects or phases of projects must be completed by such dates as may be specified by the Minister.
7. A grant allocation will be conditional on:
(a) in the case of a project being carried out by a body other than a local authority, the detailed planning and execution of the work being subject to the general approval of the authority and the authority being satisfied that the project sponsors have a substantive beneficial interest in the site;
(b) the local authority being satisfied that the balance of the cost of the project is, or can be made, available;
(c) the submission to the Department of the Environment by the local authority of a certificate that——
—the project, when completed, will be of public utility and will be available for public or community use as far as practicable.
—there will be adequate arrangements for managements and maintenance and for meeting running costs, if any.
8. It will be a matter for the local authority to ensure that cost estimates are accurate; no additional grants under this scheme will be made in respect of any cost overruns arising for whatever reason.
9. Grant payments will be made directly to the local authority on behalf of the bodies involved on receipt of the appropriate expenditure-recoupment certificate from the local authority.
10. Grant payments with in all cases be made in arrears on receipt of certificates of expenditure. Claims for payment may be made as the need arises.
11. Payment of grants exceeding £500 from State or local authority sources is conditional on the payees producing satisfactory evidence that their tax affairs are in order. This applies to voluntary bodies as well as to individuals and companies. Where it is proposed to carry out work by contract, tax clearance procedures relating to the contractor must be complied with before the contract is signed. Advice in these matters is available from the local authority responsible for supervising the grant-assisted project and should be sought so as to avoid difficulties and delays in payment of the grant. Further information in regard to implementation of this condition is given in the Appendix.
12. Projects receiving grants of £10,000 and upwards from lottery funds will be expected to display an acknowledgement that the project has been aided by the national lottery. The local authority, in conjunction with the National Lottery Company, will provide further advice on this aspect.
13. Grant allocations are made strictly on the understanding that the project will be completed without further grant aid under this scheme.
14. A fact sheet, available from the local authority, giving particulars of the project, must be supplied with each application for a grant.
APPENDIX
Further information on tax clearance procedures (see condition No. 1)
1. Payments greater than £500 and up to £10,000: The grant beneficiary will be required to give the following information to the local authority:
—the tax district dealing with his tax affairs,
—his tax reference number, and
—indicate that, to the best of his knowledge, his tax affairs are in order.
It will then be a matter for the local authority to check that this information is correct in a proportion of the cases, 10 per cent, before recommending payment of the grant to the Department. This checking can be done with the appropriate tax district office or the Claims and Residence Branch of the Revenue Commissioners, as appropriate
2. Payments exceeding £10,000: The normal tax clearance procedures for public sector contracts will operate except for bodies which have been granted the status of a charitable organisation by the Revenue Commisioners. If granted this status, the procedure set out above for payment of grants up to £10,000 applies. In all other cases, the grant beneficiary for payments exceeding £10,000 will be required to produce a current tax clearance certificate from the Revenue Commissioners before payment of the grant can be recommended to the Department.
3. Payments where a contractor is involved: Where a contractor is engaged by the grant beneficiary for work exceeding £500 such contractor must have a current C2 certificate or a tax clearance certificate from the Revenue Commissioners before the local authority can recommend payment of the grant to the Department. This requirement is in addition to the requirements set out at paragraphs one and two above.
4. Charitable Status: Bodies wishing to apply for charitable status for tax purposes should contact the Charities Section, Claims and Residence Branch, Office of the Revenue Commissioners, Dublin Castle, Dublin 2.
5. Submission of claims for payment: Local authorities need not append copies of tax certificate etc. when submitting claims on the standard form for recoupment of grants under the scheme.