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<p>The Landfill Communities Fund (LCF) allows landfill operators to claim a 90 per
cent tax credit on voluntary contributions made to Environmental Bodies, for spending
on certain prescribed objectives.</p><p> </p><p> </p><p> </p><p>Environmental Bodies
do not need to be charities but they must be non-profit making, and not controlled
by the landfill operator or a local authority. Environmental Bodies are also precluded
from using funds for the benefit of the contributing landfill operator.</p><p> </p><p>
</p><p> </p><p>All LCF-funded projects undertaken by Environmental Bodies are approved
by ENTRUST, the regulator of the LCF, to ensure they meet the requirements of the
scheme. Details of all projects approved by ENTRUST are published on their website.</p><p>
</p>
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