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Landfill Tax Credit Schemes
Under the Landfill Tax Credit Scheme introduced in October 1996 Landfill Operators can redirect, as part of a voluntary donation, a proportion of their tax to fund environmental & community projects.
Following revision in April 2003, the scheme allows registered landfill site operators to contribute up to 6.5% of their landfill tax liability for the year to environmental bodies approved by the scheme's regulator ENTRUST. They can then claim a tax credit worth 90% of that contribution.
The Credit Scheme must be used for the purposes of implementing social, environmental and community based projects complying with specific 'approved objects' in the Regulations. The 'approved objects' are stated below and are discussed further in the 'Making an application' section:
- Projects that involve reclaiming land, the use of which has been prevented by some previous activity
- Projects that reduce or prevent pollution on land
- Projects that provide or maintain public amenities or parks within 10 miles of a landfill site
- Delivery of bioPersity conservation for UK species habitats
- Projects to restore or repair buildings for religious worship, or of architectural or historical interest within 10 miles of a landfill site
- Projects fund the cost of administrative, financial or other similar services, supplied to other
Use these bookmark links to go directly to schemes:
Waste Recycling Environmental Limited (WREN)
Waste Recycling Environmental Limited (WREN) was established in 1997 in response to the 1996 Landfill Tax Act. The Landfill Operator, the Waste Recycling Group Limited wanted to embrace the act and the voluntary scheme and distribute the tax funding as effectively and efficiently as possible.
The result was the creation of WREN, a non-profit making environmental body, independent of Waste Recycling Group Limited, that takes all the Landfill Tax Credits generated by the Waste Recycling Group Limited and uses them to fund community based projects eligible under the scheme.
Since its inception and up until the end of 2002, WREN has distributed over £53 million in funds and considered well over 3,000 applications for funding.
Visit: www.wren.org.uk for more information.
Yorventure is an independent not-for-profit Environmental Body that distributes grants through the Land Tax Credit Scheme with landfill tax credits generated by Yorwaste. Yorwaste operate 7 different landfill sites throughout North Yorkshire. The tax money that Yorwaste reclaim is donated to Yorventure to distribute amongst community projects that are within 10 miles of any of the 7 Yorwaste sites.
From 1997 to 2003 Yorventure has invested £5.8 million in more than 200 projects in York and North Yorkshire and an additional £400,000 for the period 2003-2004. Grants have been distributed to a variety of different community projects including improvements to community centres, renovations to village halls, provision of new equipment for play areas and the construction of skate parks.
From 1997 to 2003 Yorventure have allocated grants to 28 different play area projects, 29 environmental improvement projects, 5 community centre projects, 35 village hall projects, 6 skate parks, 3 theatres, 6 playing fields, 2 youth centres, 9 woods, 19 nature reserves, 17 church halls, 5 village greens, 4 learning centres, and 7 sports pavilions.
For more information visit: www.yorventure.co.uk
THE ONYX ENVIRONMENTAL TRUST
The Trust was set up in 1997 under the Landfill Tax Credit Scheme and awards monies derived from landfill tax to support a wide range of environmentally focused projects throughout the UK.
The Onyx Environmental Trust is a charity and an environmental body registered under the Landfill Tax Regulations established to protect, preserve and improve the environment for the benefit of the public.
The Onyx Environmental Group plc has supported this initiative through its landfill operating companies by contributions of £26m. To date, the Trust has awarded this money to over 400 projects nationally since its launch in 1997.
Landfill operators are required to pay landfill tax for every tonne of waste that is sent to landfill. The Government allows these operators to redirect a percentage of their landfill tax liability away from Customs and Excise and into an environmental body. Distributive environmental bodies, such as The Onyx Environmental Trust, can allocate these funds to organisations whose projects meet the required criteria.
The tax credit claimed by the landfill operator only covers 90% of the money they give to environmental bodies. Although Onyx Environmental Group absorb a part of this cost, in some cases the applicant may be asked to find a third party contributor to reimburse the landfill operator the 10% shortfall
Visit www.onyxenvtrust.orgfor more information.
In December 1997 Biffa Waste Services agreed to donate landfill tax credits to the Royal Society of Wildlife Trusts (RSWT) to administer under the fund name Biffaward. The partnership created a unique combination of a landfill site operator, with unparalleled expertise in waste management, and an environmental charity with
With the commitment, skills and expertise of both organisations, Biffaward has grown in stature and reputation, resulting in one of the most respected landfill tax credit funded schemes.
Biffaward has taken the opportunity following the changes made to the Landfill Tax Credit Scheme in the pre-budget 2002 and budget 2003 statement to review its funding criteria. We wish to support projects that recognise the importance of innovation, partnership and community involvement in developing and improving the environmental, economic and social situation of communities.
Biffaward operates an open, consistent and stringent assessment process. This ensures that the projects supported fulfil our strategy, contribute to existing local, regional and national strategies, have in-built evaluation systems and provide value for money.
It will remain Biffaward's aim to strive for excellence in its procedures to ensure that the funds available are strategically allocated in the most cost-effective way. The principle of sustainability and sustainable development will also remain at the centre of Biffaward's strategy with specific focus on improving quality of life and fostering vibrant communities.
To meet our mission, funding will be directed to projects that:
- Provide and improve public amenities
- Create, Restore and Manage areas specifically to increase bioPersity
- Enable smaller groups to access funding more easily
- Support community led regeneration schemes of regional or national significance
Funding Opportunties:
The principle of sustainable development is at the centre of Biffaward's Strategy for Giving. Biffaward is committed to funding projects that focus on improving 'quality of life' and fostering vibrant communities.
"Sustainable development is a dynamic process which enables all people to realise their potential and to improve their quality of life in ways which simultaneously protect and enhance the earth's life support systems" Forum for the Future.
In order to promote vibrant communities and accelerate sustainable development it is Biffaward's mission to effect change in line with 'A Quality of Life' (A better quality of life: A strategy for sustainable development for the UK. Department of the Environment, Transport and the Regions May 1999).
To meet the BiffaWard mission, mission, funding will be directed to projects that:
- Provide and improve public amenities (up to £50,000)
- Flagship projects to support community led regeneration schemes of regional and national significance (£150,000-500,000)
- Support smaller groups wishing to apply to the Small Grants Scheme £500-£5,000) to improve environmental, economic or social situation of a community
- A new category focusing on bioPersity
For more information contact the Biffaward Grants Team on 0870 036 1000 or via email on grant@rswt.org