Patersons have been involved with the Landfill Communities Fund since it’s inception in 1996 when It was called the landfill tax scheme. It was introduced by the government as an incentive to reduce the amount of land-filled waste and to promote a shift to more environmentally sustainable methods of waste management.
This innovative tax credit scheme enables operators of landfill sites to contribute money to enrolled Environmental Bodies (EBs) to carry out projects that meet environmental objects contained in the Landfill Tax Regulations.
The Government saw the LCF as a way for Landfill Operators (LOs) and EBs to work in partnership to create significant environmental benefits and jobs and to undertake projects which improve the lives of communities living near landfill sites.
LOs can contribute up to 6% of their landfill tax liability to EBs, and reclaim 90% of this contribution as a tax credit. They may bear the remaining 10% themselves, or else an independent third party can make up this 10% difference to the LO.
Patersons work with Landtrust, and more information on criteria and applications forms can be found at
www.landtrust.org.uk