Frequently Asked Questions:                 
This aims to provide you with answers to some of the most popular questions about the Landfill Communities Fund (formerly the Landfill Tax Credit Scheme), regarding how it works and how SWEET will help you.  

What is the Landfill Communities Fund?
The Landfill Tax Credit Scheme was introduced as part of the Landfill Tax Regulations in October 1996.  Under it, registered landfill site operators are able to make voluntary contributions to enrolled Environmental Bodies for projects, which conform to six categories.  The landfill site operators can reclaim 90% of these contributions from Customs & Excise.  Several questions emerge from this explanation.  

What is an Environmental Body?
Under the regulations, an Environmental Body must be a non-profit organisation, which is not controlled by either a local authority or a landfill site operator/company.  The regulations have other requirements as well, with which a company or charity must conform.  A contribution may only be paid to enrolled Environmental Bodies. SWEET is a wholly independent enrolled Environmental Body that acts as a broker between landfill site operators and projects.  

Does my project qualify?
The main areas specified under the Regulations are:
A) Prevention or remediation of contaminated or polluted land.  Feasibility studies into the extent or nature of the pollution or contamination are allowable.
B) Reclamation or remediation of land to bring it into social, economic or environmental use.
D) The provision, maintenance or improvement of a public park or other public amenity, provided it is within 10 miles of a registered landfill site and is not operated with a view to profit.
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, provided the site is within 10 miles of a landfill site and is not operated with a view to profit.
E) The maintenance, repair or restoration of a building (or other structure) of historic or architectural interest; or a place of worship, provided it is within 10 miles of a landfill site and is open to the public and is not operated with a view to profit. 

How does SWEET work?
SWEET will submit your project for approval to the Scheme Regulator, ENTRUST.  In addition, we will submit your project to one or more possible funders (landfill site operators/companies).  There is no charge to you for this service.  Once funding is secured, we will enter into an agreement with you regarding the implementation of your project, to ensure conformity with the Regulations.  Funding received from landfill companies will include administration fees payable to ENTRUST (2%) and SWEET (10%).

As an organisation, SWEET has administered projects within the Scheme since January 1997; thus staff have a wide range of experience to help ensure your project complies with the Regulations and is submitted to sympathetic funders.  However, it will help if you have alternative sources of funding, as securing funding through the Scheme can take time, and is not assured.

What is the Third Party Contribution?
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’ and encourage landfill companies to contribute to the Fund, H.M.R. & C. has stated that a contribution amounting to 10% of the total grant awarded can be paid to landfill site operators by a third party, independent from the group receiving the grant.  They have indicated that Environmental Bodies 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 third party contribution 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 be 10% of the total grant offered by the landfill company, inclusive of fees payable to the regulator and the managing environmental body.

I am a landfill operator interested in participating in the scheme. How does this take place?
Please contact SWEET for a discussion.