Funding sources: Government indirect funding
1. Landfill Community Fund
The Landfill Community Fund (LCF), formerly Landfill Tax Credit Scheme was designed to help mitigate the effects of landfill upon local communities. Under the LCF landfill operators can reduce their landfill tax liability by funding environmental or community projects. This includes the provision, maintenance or improvement of village halls. The LCF is available to all village halls where the village hall is within 10 miles of a landfill operator’s site who is participating in the scheme and is liable to pay landfill tax. The LCF is regulated by ENTRUST who are charged with enrolling, monitoring and auditing the organisations who spend the monies. Landfill operators issue grants to organisations (environmental bodies) enrolled with ENTRUST.
- Grant type: Environmental and community projects designed to help mitigate the effects of landfill on local communities.
- Grant size: 6% of the landfill operator’s landfill tax liability. Grants donated at the sole discretion of the landfill operator.
- Criteria: Non-profit organisation, including non-charitable bodies. Organisation must not be controlled, directly or indirectly, by a local authority. Landfill tax funds are subject to a third party funding arrangement.
- Application window: At any time
Contact
Telephone: 0161 972 0074
Website: www.ltcs.org.uk
2. Gift Aid
Gift aid is tax relief on money donated to UK charities. Donations are treated as if the donor had already deducted basic rate tax from the donation. The charity can then reclaim this tax to increase the value of a donation.
More information is available on Her Majesty's Revenue and Customs (HMRC) at website www.hmrc.gov.uk/charities/ or telephone the HMRC charities helpline on 0845 302 0203.
3. VAT
Village halls wishing to build annexes intended entirely or partly for charitable use, may be able to benefit from VAT - zero-rating of new annexes. For VAT purposes a village hall has to make the building available to the local community for a wide range of activities, such as playgroups, parties, jumble sales and public meetings for example. A 'charity' usually means that the charity has a committee responsible for management of the village hall.
Find out more from Her Majesty's Revenue and Customs website, www.hmrc.gov.uk or call the national enquiries Helpline on 0845 010 9000.
Page last modified:
9 January, 2007
Page published: XX November, 2005