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<p>The Landfill Communities Fund is a tax credit scheme. It allows landfill operators
to gain a tax credit against 90% of the voluntary donations they make to environmental
bodies for spending on certain prescribed objectives.</p><br /><p>The prescribed objectives
include:</p><ul><li>the restoration of a building of historic interest or place of
religious worship; and</li><li>the maintenance or improvement of a public amenity;</li></ul><p>within
the vicinity of a landfill site.</p><p><br> ENTRUST, the independent regulator of
the Landfill Communities Fund assesses and approves applications for project funding
to ensure they meet the objectives of the scheme. ENTRUST also carries out a programme
of assurance under which a cross-section of projects are selected for audit to ensure
they meet the prescribed objectives, and that funds are spent compliantly.</p>
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