It is very important to identify under which of the five H M Customs and Excise categories (given in detail below) your project comes under:
The reclamation, remediation or restoration, or any other operation that facilitates the economic, social or environmental use of land where it has been prevented or restricted because of previous use. A site need not be contaminated to qualify for contributions. The creation of new wildlife habitats or public parks; redevelopment; or, other environmental or amenity improvements; are examples of projects that would qualify for contributions. No benefit must accrue to any person who carried out or knowingly permitted the previous use.
Any operation intended to prevent or reduce any potential for pollution or to remedy or mitigate the effects of any pollution on land polluted by a previous activity. This includes operations which use techniques to treat contaminated soil on site or operations that remove the soil and return it to original site after treatment. No benefit must accrue to any person who carried out or knowingly permitted the previous use.
Where it is for the protection of the environment, the provision, maintenance or improvement of a public park or other public amenity in the vicinity of a landfill site (i.e. within 10 miles). This would include the creation of wildlife habitats, conservation areas and urban forestry, and the promotion of positive land management and community involvement. But the park or amenity must not be operated with a view to profit.
Where it is for the protection of the environment, the conservation or promotion of biological diversity through:
(i) the provision, conservation, restoration or enhancement of a natural habitat; or
(ii) the maintenance or recovery of a species in its natural habitat,
- on land or in water situated in the vicinity of a landfill site
Where it is for the protection of the environment, the maintenance, repair or restoration of a building or other structure which is a place of religious worship or of historic or architectural interest. Such places must be open to the general public. They must be located within the vicinity of a landfill site (i.e. within 10 miles) and must not be operated with a view to profit.