What we do, our role in the Landfill Communities Fund

What we do, our role in the Landfill Communities Fund

The Landfill Communities Fund (LCF) is an innovative tax credit scheme enabling operators of landfill sites to contribute money to organisations enrolled with us as Environmental Bodies (EBs). EBs carry out projects that comply with the objectives (Objects) set out in The Landfill Tax Regulations 1996 (Regulations).

EBs must ensure that LCF monies are spent in accordance with the Regulations. We oversee all of the work EBs wish to undertake by reviewing the project in advance of it taking place or of any LCF monies being spent. We advise and guide project applicants to a point where the project intention is to deliver an approved Object.

We issue guidance on both the allocation and protection of funds. Failure to comply with the guidance may result in action from us including revocation (forcible expulsion) from the LCF or an issue of disrepute being presented to HM Revenue & Customs (HMRC).