The Landfill Communities Fund (LCF) is a tax rebate/grant. It enables UK landfill operators to support a wide range of environmental projects by giving them a 90 per cent tax credit against their donations to environmental bodies.
The donations fund community and environmental projects that meet approved 'objects', namely:
- Reclamation of land
- Reduction or prevention of pollution
- Provision of public amenities
- Habitat creation/biodiversity
- Restoration of certain buildings.
LCF can be used for the following:
- Land reclamation, remediation or restoration
- Research and education on sustainable waste management
- Prevention of pollution or mitigating its effects on land
- Public parks or amenities in the vicinity of landfill sites
- Buildings of religious, historic or architectural interest situated in the vicinity of landfill sites and not operated with a view to profit.
The landfill operator may claim a tax credit worth 90 per cent of the donation as a tax rebate. A proportion of the Landfill Tax liability may be donated to environmental bodies in the form of a grant. Match funding contributions are eligible for match funding from other sources. A contributing third party may pay the 10 per cent contribution that cannot be met through Landfill Tax.
An applicant can either be:
- Registered landfill operators who make payments to ENTRUST approved environmental bodies; or
- Trusts, co-operatives, societies and companies may register with ENTRUST, to gain funding for environmental and community projects, provided that profits are retained in the organisation. Some projects receiving donations from operators have to be located within a 10-mile radius of a licensed landfill site.
For further information contact:
ENTRUST
2nd Floor
Acre House
2 Town Square
Sale
Cheshire
M33 7WZ
Tel: 0161 972 0044
Email: information@entrust.org.uk
Website: Entrust / HMRC.