Q. What does devolution mean for the LCF?
Responsibility for collecting landfill tax has been devolved to Scotland and is due to be devolved to Wales. This impacts on the Landfill Communities Fund (LCF) as the LCF will cease to operate in the countries where landfill tax collection has been devolved to the national governments. The LCF ended in Scotland in March 2015 with a transitional period ending in 2017. The LCF in Wales will end in 2018 when landfill tax is devolved. The arrangements regarding any transitional period in Wales have not been established yet.
Environmental Bodies (EBs) need to be aware of any potential impacts arising from these changes. ENTRUST produces guidance on the impact of devolution and can provide advice to individual EBs.
Where landfill tax is devolved, a similar scheme to the LCF may be established by the devolved governments. The Scottish Government has chosen to implement a similar scheme, regulated by the Scottish Environment Protection Agency (SEPA). The Welsh Government is currently looking into the development of a scheme.
Q. How do I find LCF funding?
There are two methods of receiving funding through the Landfill Communities Fund (LCF);
You can use our funders search to find a list of EBs who may fund in your area.
Q. What is the levy currently set at?
HM Revenue & Customs set the levy each year. It has been set at 2.96 per cent for 2016/2017. It will be set at 2.67 per cent for 2017/2018.
Q. How is ENTRUST funded?
We are funded through an enrolment fee of £100 which is payable by each Environmental Body (EB) when it enrols as an EB (this fee is non-refundable) and also through a levy which is paid by each EB on all qualifying contributions it receives from Landfill Operators under the Landfill Communities Fund. This levy is set by HMRC each year, and has been set at 2.96 per cent for 2016/2017. Spring Budget 2017 announced that the ENTRUST levy will reduce to 2.67 per cent for 2017/2018.
Q. I cannot find my local licensed landfill site, what can I do?
Visit the Environment Agency’s website for landfill sites in England, request details from Natural Resources Wales (NRW) for sites in Wales, request details from the Scottish Environmental Protection Agency (SEPA) for sites in Scotland or the Northern Ireland Environment Agency for sites in Northern Ireland. SEPA have produced a search facility that is primarily for the Scottish Landfill Communities Fund (SLCF) but will help you locate Scottish sites. Or you can contact our registrations team and we will help you to find your nearest site. We have also produced a guide to locating landfill sites which is available on the 'Finding Training Resources' page of our website.
Q. How do we access ENTRUST funds?
There are no 'ENTRUST funds'. We are the Regulator of the Landfill Communities Fund (LCF) and we do not provide or distribute funds in any way. You can find out about how to obtain LCF funding from our finding funding page.
Q. Does my organisation fit the criteria required to enrol as an Environmental Body (EB)?
We can give you an 'in principle' answer if you contact the Registrations Team on 01926 488 300.
Your organisation must:
You can find out more on enrolling in the new EB section of our website.
Q. Where can I find a list of people who will fund the project I wish to undertake?
Within the Landfill Communities Fund (LCF) there are two types of organisation that can fund a project. These are Environmental Bodies (EBs) who distribute funds on behalf of Landfill Operators (LOs) and LOs themselves . You can see funders in your area through our funders search. Just tick the 'funders only' box and select your filters. The list of registered landfill operators is available from the HM Revenue and Customs Website.
Q. Am I eligible to receive Landfill Communities Fund (LCF) funds?
A very wide range of not-for-profit organisations may register as Environmental Bodies (EBs) and receive Landfill Communities Fund (LCF) money. In addition, many organisations benefit from LCF funding without enrolling as EBs, choosing instead to work with other EBs who provide funding. We strongly recommend that you find your funding before applying to enrol with us as there is a £100 enrolment fee and not all routes of funding require you to be enrolled as an EB
Q. How does the Landfill Communities Fund (LCF) work?
Landfill Operators (LOs) pay Landfill tax to HM Revenue & Customs on every tonne of waste that they dispose of in a landfill site.
The Landfill Communities Fund (LCF) is an innovative tax credit scheme which 'offsets' some of the negative impacts of living in the vicinity of a landfill site for affected communities. Under the LCF, LOs are able to pay a proportion of their Landfill tax liability to not-for-profit organisations which deliver projects for the benefit of communities and the environment in the vicinity of a landfill site. In order to receive LCF funds from a LO these not for profit organisations must become enrolled with ENTRUST as Environmental Bodies (EBs).