Background
Landfill Tax was originally brought in by the Government in 1996 to help reduce the volume of waste going to landfill and to promote a shift towards more environmentally sustainable methods of waste management.
Landfill Operators have to pay £32 for every tonne of waste landfilled.
Under the regulations, Landfill Operators can donate 6% of their landfill tax liability to organisations that have been specially set up to distribute LCF grant funding. These organisations are known as Distributing Environmental Bodies (DEBs), and GrantScape is one of these.
All DEBs are regulated by an organisation called ENTRUST on behalf of HM Revenue and Customs. Full details of ENTRUST’s remit can be found at: http://www.entrust.org.uk/home
Of the 6% that they can donate to a DEB for grant-making, Landfill Operators can reclaim 90% of this contribution as a tax credit. They may bear the remaining 10% themselves, or an independent third party can make up the 10% difference. This independent third party is known as a Contributing Third Party (CTP).
What Projects can LCF Grants Support?
The main types of project that LCF grants can support fall under three categories, and it is up to each DEB to decide on which of these to focus. These categories are known as LCF Objects and are as follows:
Object (d) Public Amenity Projects
To be eligible for funding, projects must provide, maintain or improve a public amenity such as a park, play area, community hall, activity centre, or cycle path.
These projects need to be located within the vicinity of a licensed landfill site - typically no more than 10 miles away. They must also be open to the general public - typically for no less than four evenings or two days a week, or 104 days a year.
Object (da) Biodiversity and Nature Conservation Projects
To be eligible for funding, projects must conserve or promote biological diversity, either: (i) by providing, conserving, restoring or enhancing a natural habitat; or (ii) by maintaining or aiding the recovery of a species in its natural habitat.
It is best practice that these projects should focus on supporting habitats and species identified in the UK’s Biodiversity Action Plans (BAPs) or in Local Biodiversity Action Plans (LBAPs).
Projects need to be located in the vicinity of a landfill site - typically no more than 10 miles away.
Object (e) Heritage Projects
To be eligible for funding, projects must maintain, repair or restore religious buildings, or buildings of historical or architectural interest. The latter can include war memorials and monuments.
These projects need to be located within the vicinity of a licensed landfill site - typically no more than 10 miles away. They must also be open to the general public - typically for no less than four evenings or two days a week, or 104 days a year.
