This section is designed to help you understand how the regulations could limit your interaction with approved bodies.
An approved body that wants to register with SEPA must not distribute profit or income other than for the furtherance of its objects, but it does not have to be a charity. It can be a body corporate, a trust, a partnership or other unincorporated body, but must not be controlled or managed by one or more of the following:
- local authorities;
- bodies corporate controlled by one or more authority;
- registered landfill site operators; or
- a person connected with any of the above (see the definition below).
As well as not controlling an approved body, the following must not be involved in its management. A person:
- who controlled or managed an approved body that had its registration revoked unless they asked to be removed from the register;
- convicted of an indictable offence;
- disqualified from being a charity trustee;
- connected with any of the above (see further below); or
- to whom a mental health order has effect.
The work of a body must not benefit a landfill operator who contributed to it and claimed SLfT credits or a third party contributor (except where they benefit as a class of persons not related to their role as a landfill operator). The body is also prevented from carrying out any work required to be done by the site operator under any enforcement notice, planning permission, approval or consent, or other statutory consent or approval.
‘Connected’ takes the same definition as provided in section 1122 of the Corporation Tax Act 2010 and is used to determine whether a person or persons are connected. While it is not possible to cover every aspect of this definition in this guidance, a connected person includes a brother, sister, spouses, partnerships and associated companies. An employee is not connected to an employer purely on the basis of employment (although the employee might be connected as a director or major shareholder who controls the employing company).
Checking whether an approved body is registered
If you wish to claim tax credits, you are responsible for ensuring that an approved body is registered by SEPA before you make a qualifying contribution to it. There are a number of checks you can carry out to ensure that a body is approved, including checking the list of registered approved bodies (including any revoked registrations) that SEPA publishes on its website.
If you are in doubt about anything concerning the registration of an approved body contact SEPA.