Mondegreen

safe and flexible method of administrating your Landfill Tax Credits

What is the Landfill Communities Fund?

Community Projects

Tax on landfill waste was introduced in 1996 to promote a shift to more environmentally sustainable methods of waste management.  The Landfill Communities Fund encourages landfill site operators to contribute money to enrolled Environmental Bodies to carry out projects that meet the environmental objects of the Landfill Tax regulations.

Landfill Operators

Landfill operators (LOs) can redirect, as a voluntary donation, up to a purchase cap, announced annually in the budget, Environmental Bodies approved by ENTRUST.  They can then claim a tax credit worth 90% of that contribution from HM Revenue & Customs.  To contribute money to EBs through the Landfill Communities Fund, LOs must be registered with HM Revenue & Customs.

ENTRUST

ENTRUST, the trading name of the Environmental Trust Scheme Regulatory Body Ltd, is the sole regulator of the Landfill Communities Fund.  ENTRUST’s prime responsibilities are to enrol qualifying organisations as Environmental Bodies and to audit and inspect their activities to ensure compliance with the requirements of the Landfill Tax Regulations 1996.  All projects are individually registered through ENTRUST, so all parties have the assurance that the project meets the required criteria.

Environmental Bodies

Environmental Bodies must be enrolled by ENTRUST before they can receive any Landfill Tax money contributed by Los.  The regulations specify the kind of organisations that are eligible to enrol.  For example, they must be non-profit-making.  They can be corporate bodies, or trusts, partnerships or unincorporated bodies.  To see detailed rules about organisation’s control and management click on website below.  ENTRUST website can be found at:www.entrust.org.uk

Community Projects the LCF can Fund

Projects must meet one of the approved objects of the Landfill Communities Fund to benefit from funding.  To view which community project categories are available please click on the objects below to find out if your project is eligible.

Potential projects can be put forward by local authorities, environmental organisations, community groups and individuals. Mondegreen EB funds projects in the following categories (click on individual object to see more information:

Object d – projects that provide or maintain public amenities or parks within 10 miles of a landfill site.
Object da – projects that are for the protection of the environment and the conservation/promotion of biological diversity on land or water within 10 miles of a landfill site.
Object e – projects to restore or repair buildings for religious worship, or of architectural or historical interest (grade 2* or above) within 10 miles of a landfill site.

To find out more about putting your application forwards click on Applying for Funding