When a Landfill Operator (LO) makes a contribution to an Environmental Body (EB), it can only claim tax relief on 90% of the contribution it makes and is left with a 10% funding shortfall. Some LOs will absorb this cost, or a portion of it, themselves. Sometimes LOs will require you to find a separate third party - a Contributing Third Party (CTP) to make the 10% payment or a portion of it.
To determine whether a potential CTP meets ENTRUST's guidance you can use our decision tree document or you can consult our sections 3 and 6 of our Guidance Manual and our CTP Guidance note which you can access through our related documents section which you will find at the bottom right hand side of this page. You should also read all of the FAQs relating to CTPs which you can find on the right hand side of this page or please contact us if you have any further questions.
We need to know the identity of any CTPs so that we can regulate the LCF effectively. As an EB you must tell your LO the name and address of the CTPs who will be making a payment, and the sum to expect.
LOs will then record the information about CTPs and submit it to us. Sometimes LOs will find a CTP, in this case the LO must pass on the name and address to the EB being supported when the LCF contribution is passed to the EB.
LCF monies cannot be used by the CTP to make the CTP payment. Any monies provided for the CTP payment must be proven to be sourced from other monies and accounted for separately. We recommend that any organisation holding LCF monies hold those funds in a separate bank account from other monies. This clarifies the position regarding the source of the monies.