Mondegreen

safe and flexible method of administrating your Landfill Tax Credits

Buildings & Structures

Object E allows structures and buildings that are for religious worship or of historic or architectural interest to be repaired, restored and maintained. Examples include churches, war memorials & listed buildings.

All projects should fall within 10 miles of a landfill site.

The facility must be one that is open at times convenient for the general public and for appropriate periods. The minimum public access requirement is for 4 evenings or 2 full days every week, 104 days a year.

Mondgegreen EB recognises a building as being for religious worship if it:
a) is amongst those recognised by the Land Registry as being exempt from business rates because it is for religious worship, or
b) has a certificate issued under the Places Of Religious Worship Act 1855

Evidence that the structure or building is of historical or architectural interest. Suitable evidence might include
a) listing must be Grade 2 * (or above) or scheduled status
b) confirmation from an independent and suitably qualified authority

Neither the building nor the organisation running the project must operate for the purpose of making and distributing profit. A charge can be made but the proceeds must not be treated or distributed as profit.