Landfill Communities Fund (LCF)
What is it?
In 1996 the government introduced the Landfill Tax as a means of discouraging the practise of 'cheap’ landfilling of waste.
In parallel, it set up the Landfill Communities Fund (formerly known as the Landfill Tax Credit Scheme), through which some of the revenue could be channelled into environmental and community projects. The scheme allows landfill operators like Severn Waste to contribute money towards good causes, and reclaim 90% of these contributions from its tax bill.
The government set up a freestanding organisation, Entrust, to regulate the LCF. Contributions are made to appellant organisations that have registered with Entrust as ‘Environmental Bodies’. The Approved Objects’ that can qualify to receive funding are:
|Option A||The remediation or restoration of land which can not now be used because of a ceased activity that used to take place there.|
|Option B||The reduction, prevention or mitigation of effects of pollution that has resulted, or may result, from an activity which has now ceased.|
|Option D||The provision, maintenance or improvement of a public park or other general public amenity (within 10 miles of a landfill)|
|Option DA||The conservation of a specific species or species habitat where it naturally occurs.|
|Option E||The repair, maintenance or restoration of a place of worship or a place of architectural importance.|
|Option F||The provision of financial, administrative or other similar services by one organisation enrolled with Entrust to another.|