Question to the HM Treasury:

To ask Her Majesty’s Government how the grant from Viridor Credits to Twickenham Rowing Club was audited by ENTRUST, and what assessment they have made of the environmental objectives that grant fulfils.

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.

The prescribed objectives include:

• the restoration of a building of historic interest or place of religious worship; and
• the maintenance or improvement of a public amenity;

within the vicinity of a landfill site.

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.