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FUNDING GUIDE

The landfill tax credit scheme was introduced with the landfill tax in October 1996 and enables landfill site operators to donate up to 6.8 per cent of their landfill tax liability to environmental projects in return for a 90 per cent tax credit. These projects should conform to one of six objects set for the LTCS:

• Category A - projects that involve reclaiming land, the use of which has been prevented by some previous activity
• Category B - projects that reduce or prevent pollution on land
• Category D - projects that provide or maintain public amenities or parks within 10 miles of a landfill site
• Category DA - delivery of biodiversity conservation for UK species habitats
• Category E - projects to restore or repair buildings for religious worship, or of architectural or historical interest within 10 miles of a landfill site.
• Category F - fund the cost of administrative, financial or other similar services, supplied to other enrolled environmental bodies (EBs).

Although not exclusively, some funds are distributed by what is termed Distributive Environmental Bodies (D-Ebs). Some of these bodies have a national remit, some are quite local. Details of the Distributive Environmental Bodies that operate in your county can be found on the website under D-Ebs Directory. To apply for awards some D-Ebs require applicants to enrol with Entrust. This costs £100.

Contact details of some of the larger Distributive Environmental Bodies:

GEMtrust (D-EB)
GEMtrust is a non-profit making, government-approved fund, dedicated to providing expertise, practical assistance and the financial means to improve the environment and social conditions of local communities throughout the UK. To do this it uses funds via the Land Fill tax credit scheme to support projects under the campaign heading IMPROVEIT. It has a track record of supporting sports based projects nationally.

• Projects to be within 10 miles of any Landfill Site registered with HM Customs

For further guidance on the application process see the web site or send an email to projects@gemtrust.org or a fax to 01600 772144.

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Onyx Environmental Trust (D-EB)
The Trust is committed to supporting the environment through funding community projects. It funds projects that comply with one or more of the LTCS categories and has awarded funds to a number of sports based capital projects in the Midlands under category D.

• The maximum award for any one project is £150,000 however this sum is only awarded in exceptional circumstances
• Capital funding only
• Has a two stage application process

An on-line initial application form is available on the web site or call 01902 794 600 for more information.

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Royal Society for Wildlife Trusts – Biffaward (D-EB)
Biffaward is committed to funding projects that focus on improving 'quality of life' and fostering vibrant communities. Surprisingly, given the host organisation it has funded indoor and outdoor sports facilities and capital projects under its Small Grants Scheme and its Amenity programme. Examples are available on the web site.

• All projects have to be within 10 miles of a Biffa Waste Services Operation
• Small grants are between £250 - £5000 for a total project costs of less than £10,000
• Amenity awards are up to £50,000

Guidelines and application forms are available on the web site or by calling 0870 036 1000

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RMC Community Fund (D-EB)
The RMC Community Fund was established by RMC Group PLC to distribute around £150k per annum in funding to community based projects through the Landfill Tax Credit Scheme.

• Applying organisations must be enrolled as an Environmental Body with Entrust (cost £100) under category D, Da or E of the Landfill Tax Regulations
• Project sites must usually be within 10 miles of an RMC operation, preferably within 3 miles
• Applications should request a grant of no more than £15,000
• Projects must have sustainable long-term management arrangements
• Projects should demonstrate good community involvement/partnership approach
• Administration costs must be less than 10% of the total project cost

Further guidelines and application forms are available on the web site or by calling 01527 832 333

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Sita Environmental Trust (D-EB)
Sita Environmental Trust provides funding for environmental, community improvement and sustainable waste management projects with funding donated to the Trust from the waste management firm, SITA UK.

• SITA UK operates in the Peak District, Leicester, Northampton and Kettering
• The web site provides a postcode search facility
• It has supported a number of sports, skateboarding and play projects

Further guidelines and application forms are available on the web site or by calling 01454 262910

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Waste Recycling Environmental Ltd (WREN) (D-EB)
Waste Recycling Environmental Ltd (WREN) is a non-profit making, registered Environmental Body that distributes grants to community, heritage and conservation projects under the Landfill Tax Credit Scheme.

Wren operates in Derbyshire, Lincolnshire, Nottinghamshire and Northamptonshire and the web site lists the location of the relevant landfill sites. It has supported a number of sports, skateboarding and play projects. Further guidelines and application forms are available on the web site or by calling 01953 717165

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