Contributing Third Parties (CTPs)
Landfill operators (LOs) do not get 100% tax relief for the amount they give to the scheme, some may require you to find an independent third party who will reimburse the LOs up to 10% of the award to cover this cost. The amount you might have to find from a third party contributor will depend on your funding route.
If you apply for money from Distributive Environmental Bodies (DEBs)
The DEBs will explain how much you need to find from a third party. The third party's reimbursement should ideally be paid directly to the LOs who gave the landfill tax money to the DEBs.
If you apply for money from LOs
You might have to find a third party to reimburse up to 10% of the sum the LOs provide. For example, if you apply to LOs for £10,000, you might need to find someone to reimburse the LOs up to £1,000.
Multiple CTPs
There can be more than one CTP that makes up the 10% you will need to find. CTPs are very diverse and include major PLCs, Local Authorities, groups, clubs, Statutory bodies and individuals. They can come from the private, public or voluntary sector and some are charities.
Who cannot be a CTP?
A CTP must not:
For further details on these points, please consult section 7)The Benefit Rules from the EB Guidance Manual
Open information about CTPs
ENTRUST needs to know the identity of CTPs so that it can regulate the scheme effectively. Environmental Bodies (EBs)must tell their LOs the name and address of the CTPs who will be making a payment, and the sum to expect
LOs have been separately instructed to record information about contributing third parties and submit it to ENTRUST. Sometimes LOs will find a contributing third party. In this case, the LOs must pass on the name and address to the EBs being supported when money is passed to the EBs.
REMEMBER
LCF monies cannot be used as the CTP amount. Any monies provided for the CTP payment must be proven as sourced from other monies, and accounted separately accordingly. It is ENTRUST guidance that any organisation hold LCF monies in a seperate bank account from other monies. This clarifies the position regarding the source of the monies.