Guidance Documents

Our Environmental Body (EB) Guidance Manual contains our current guidance on the Landfill Communities Fund (LCF) and explains how the Landfill Tax Regulations 1996 (Regulations) apply.  You should read this document to understand what is expected of you as an EB, what your responsibilities are and how to meet your legal obligations under the Regulations. 

You can view either the full consolidated Guidance Manual or individual parts which are available below.

We also produce general guidance notes on areas relating to the LCF and those notes will be available here until they are consolidated into the Guidance Manual.

Name Description File Type
Guidance Note: Scotland (July 2016)

This guidance note provides information on monitoring, record keeping and reporting responsibilities for EBs in Scotland following the closure of the transitional period in March 2017.

pdf - Download
April 2016 EB Guidance Manual

Consolidated current guidance
In effect from 1 April 2016

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April 2016 EB Guidance Manual LARGE PRINT

Large print version of the consolidated guidance
In effect from 1 April 2016

pdf - Download
Part 1: Introduction to the LCF

Part 1 of the Guidance Manual
In effect from 1 April 2016

pdf - Download
Part 2: Enrolling as an EB

Part 2 of the Guidance Manual
In effect from 1 April 2016

pdf - Download
Part 3: Now you are enrolled as an EB

Part 3 of the Guidance Manual
In effect from 1 April 2016

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Part 4: Submitting a project for ENTRUST approval

Part 4 of the Guidance Manual
In effect from 1 April 2016

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Part 5: Running a project

Part 5 of the Guidance Manual
In effect from 1 April 2016

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Part 6: Assets and Benefits

Part 6 of the Guidance Manual
In effect from 1 April 2016

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Part 7: Guidance Manual: Devolution

Part 7 of the Guidance Manual
In effect from 1 April 2016

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Part 8: Guidance Manual: Appendix - Glossary

Part 8 of the Guidance Manual
In effect from 1 April 2016

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