About landfill tax
Tax on landfill waste was introduced in 1996 as a means to reduce the amount of land-filled waste and to promote a shift to more environmentally sustainable methods of waste management.
The Landfill Communities Fund (LCF)
Under the Landfill Communities Fund the Government allows landfill site operators to contribute a percentage of the Landfill Tax they collect to Environmental Bodies to enable them to grant-aid projects that meet one or more of the Scheme's objectives or to grant-aid other not-for-profit organisations that wish to do so.
Objectives of the Landfill Communities Fund (LCF)
There are six main areas of work that can be undertaken when utilising LCF monies, these are called the 'objects'. The objective of your work must be actual physical works at an identified site. ENTRUST assesses the work you propose to undertake before it takes place. This is called project registration. The areas of work that can be undertaken are:
The remediation or restoration of land which can not now be used because of a ceased activity that used to take place there
The reduction, prevention or mitigation of effects of pollution that has resulted, or may result, from an activity which has now ceased
The provision, maintenance or improvement of a public park or other general public amenity
The conservation of a specific species or a specific habitat where it naturally occurs
The repair, maintenance or restoration of a Place of Worship or a Place of Architectural Importance
Each of the above Objects has overarching principles which must be followed as well as the general scheme rules. Further details of these together with Guidance can be seen on the Entrust website at www.entrust.org.uk/home/lcf.
Not all Environmental Bodies will support all the above Objects.
Environmental Bodies can only give Grants to Projects that have been registered by Entrust as complying with the scheme rules. However the registration of a project by Entrust does not guarantee funding as that decision is taken by the individual Environmental Body.
More than one Environmental body can give support by a Grant to a Project provided it is registered.