Friends of Kent Churches

WREN Landfill Tax Credit Scheme 'Objective E' Grant

We must register your project with ENTRUST, the body appointed by the Government to oversee the Landfill Tax Credit Scheme. We will therefore undertake on your behalf that the project will satisfy their conditions for a landfill tax grant under ‘Objective ‘E’, and that it will be carried out in a way approved by them. We have copied out the general requirements below, and the application form covers the detailed requirements.

If required, full details may be obtained from ENTRUST by ringing them on 0161 972 0044 or visiting their website

The normal conditions that projects are carried out in an honest and financially responsible fashion also apply.

'Objective E' funding covers projects

For the protection of the environment for maintenance, repair or restoration of a building or other structure which:

is a place of religious worship or of historical interest;
is open to the public, and
is situated in the vicinity of a landfill site’

‘Environment’ includes the social and built environment as well as the natural environment.

‘Maintenance’ normally excludes the provision of new facilities, but where the installation of new facilities is legally required so that the building can be open to the public, it may be allowed.

Replacements or repairs to the fabric of buildings (such as fitting double glazing, or replacing a central heating boiler), may also be included.

‘Open to the public’ means that the building is open at times that are convenient for the public, and for durations appropriate for the type of building. The minimum is four evenings or two days every week, or a total of 84 days in a year.

It should be open to all and not operated for the purpose of making a profit, even if there is a charge for its use. Any money you do make should be ploughed back into the project or into other work being done under the credit scheme.

For the purposes of a WREN grant, ‘the vicinity of a landfill site’ means within 10 miles of a WRG landfill site. These are at Offham and Norwood Farm on the Isle of Sheppey.

ENTRUST carry out audits of selected projects, and may wish to visit you and your site.

They may wish to see:

Your last audited accounts
Bank mandates and statements for all accounts relating to landfill tax credits
All files relating to the project
Project costings and budgets
Project expenses and invoices
Any contracts, planning permission or other legal obligations

If ENTRUST choose to visit you, you will usually be given prior notice, and will be able to discuss the inspection with them. They do occasionally make unannounced visits to examine day-to-day operations.

WREN publicity requirements

To display a WREN sign (supplied) at the site during the work.
To insert an article in the Parish Magazine or other local community magazine acknowledging WREN’s support.
To cooperate with WREN’s publicity representative, and to issue a press release.

Filling in the form

Grants are awarded in January and July. Applications must be received before 1st November or 1st May for consideration at each award. The maximum grant available is £10,000. The actual amount of grant awarded will depend on the funds available, and the number, and need, of applicants.

Please fill in the form in black ink so that we can copy it clearly. We usually send copies of the form only to the members of our grants sub-committee, so please try to include a sufficient summary of the relevant information on the form itself, rather than referring to separate sheets. Additional information that you submit will be considered, but will not be circulated to the grants sub-committee.

Please include copies of the following documents with your application:

Copies of formal consents and permissions
Copies of any agreements or notices particularly affecting the site.
Copies of any important letters supporting your project (eg from English Heritage).
A copy of your most recent approved annual accounts.

Please send the completed form together with the supporting documents to.

Mrs. Margaret Prevett,

Friends of Kent Churches,

5 Borton Close,

Yalding,

Nr. Maidstone,

Kent. ME18 6JZ

Telephone 01622 817652

We will have to register your ‘project’ with ENTRUST after we have offered you a grant.

Grants cannot be paid for projects which start before they are registered.

Please do not start work until we tell you that your project has been registered. If in doubt please contact Mrs. Prevett.

Grants will be paid on receipt of invoices and the architect’s certification that work to the value of the grant has been carried out satisfactorily.

An offer of a grant is only valid for one year. If you are not able to start the work within the year, the promise will normally lapse, and a fresh application must be made when you are ready to start the work.