Landfill Community Fund (Formerly Landfill Tax Credits)
Distribution Process For 2008 - 2009 (Year 12)
Introduction
The following distribution process has been adopted by Glasgow City Council, Land and Environmental Services, for the disbursement of funds available from the Landfill Communities Fund (formerly Landfill Tax Credits) to Environmental Bodies for the Year 2008 - 2009 (Year 12).
Background
Landfill Tax was first introduced in 1996 as a mechanism of reducing the amount of waste that is landfilled by encouraging waste minimisation and recycling. As part of the Landfill Tax process Landfill Operators have an opportunity to distribute a proportion of the Landfill Tax collected to ENTRUST registered Environmental Bodies.
As an operator of landfills Glasgow City Council has taken advantage of this opportunity and has distributed Landfill Tax Credits to Environmental Bodies since 1996. The distribution process has been co-ordinated through the Officer Landfill Tax Subgroup, putting forward recommendations to Committee for consideration and approval.
Through this process Glasgow City Council has distributed £7,703,019 to 30 different Environmental Bodies for 108 separate projects. For Landfill Tax Year 2007/2008 (Year 11) the Council distributed £579,433 to 10 projects.
Distribution Process for 2008/2009 (Year 12)
The distribution process for Landfill Tax Credits has been refined year on year, to reflect experience gained and changes in the guidance issued by HM Customs and Excise.
Key criteria are:
- Potential projects will only be considered if these are put forward by an ENTRUST registered body and receive support of one of the three following services/partners - Culture and Sport Glasgow, Development and Regeneration Services and Land and Environmental Services.
- Appropriate ENTRUST Number for both the project and the Environmental Body are provided.
- Projects must have a supporting statement completed by a Nominating Officer from one of the three services/partners through which the application is submitted, reflecting their role in monitoring and reporting the progress of the project.
Supporting Documents
To assist the distribution process the following documents are used:
Application Form (PDF 25k)
Supporting Statement (PDF 13k)
Guidance Notes for Nominating Officer (PDF 17k)
Guidance on Financial Appraisal (PDF 9k)
Assessment Criteria (PDF 30k)
Conditions of Contribution (PDF 30k)