So what is the LCF?
This was introduced under the title Landfill Tax Credit Scheme as part of the Landfill Tax Regulations in October 1996.  Under it registered landfill site operators are able to make contributions to registered Environmental Bodies for projects that fit in one of the five categories listed below, in exchange for a rebate of up to 6.8% of landfill tax obligation.

What is an Environmental Body?
The regulations state that an Environmental Body must be a not for profit organisation, such as company limited by guarantee or a charity.  LCF contributions may only be paid to registered Environmental Bodies.  SWEET, PEC and SGEB are registered Environmental Bodies. PEC and SGEB are also charitable companies.

Does my project qualify?
There are five types of projects specified under the Regulations:
A) Remediation of contaminated or polluted land
B) Reclamation or remediation of derelict land to bring it into use.
D) The provision, maintenance or improvement of a public park or other public amenity, open to the public for 104 days per year.
DA) The conservation or promotion of biological diversity through the provision, conservation restoration or enhancement of a natural habitat, or the maintenance or recovery of a species in its natural habitat on land or in water.
E) The maintenance, repair or restoration of a building (or other structure) of historic or architectural interest; or a place of worship, open to the public for 104 days per year.

The Application form is available for download from this website. It has four pages, which must be completed and signed by the applicant.  

My project is complete but our organisation has lost a lot of money carrying out the works. Can an EB bail us out? 
SWEET and its subsidiaries do not operate as a financial safety net. In addition we aim to encourage high standards of project management and costings. Retrospective funding for completed work will not be awarded.  

What is the Third Party Contribution (TPC)? 
Although the participation of Waste Management Companies in the Landfill Communities Fund is voluntary, landfill operators are only able to reclaim 90% of their contributions from H.M. Revenue & Customs. To offset the ‘shortfall’, H.M.C. & R. has stated that a 10% contribution can be paid to landfill site operators by a third party, independent from the group receiving the grant.  They have indicated that an Environmental Body may not make these contributions and neither can contractors to Environmental Bodies.  This is to avoid possible cases of fraud. 

In almost all instances, the contributing landfill company requires evidence that the TPC is in place before a grant offer is made. Generally, the project raises this money, sometimes from separate fund raising activities and at other times from match funding sources. The third party contribution must cover the total grant offered by the landfill company, inclusive of fees payable to the regulator and the managing environmental body.