About the LCF
Tax on landfill waste was introduced in 1996 as a means to reduce the amount of land-filled waste and to promote a shift to more environmentally sustainable methods of waste management.
About the Landfill Communities Fund (LCF)
The innovative tax credit scheme enables operators of landfill sites to contribute money to enrolled Environmental Bodies (EBs) to carry out projects that meet environmental objects contained in the Landfill Tax Regulations.The government saw the LCF as a way for Landfill Operators (LOs) and EBs to work in partnership, to create significant environmental benefits and jobs, to promote sustainable waste management, and to undertake projects which improve the lives of communities living near landfill sites.
LOs can contribute up to 6% of their landfill tax liability to EBs, and reclaim 90% of this contribution as a tax credit. They may bear the remaining 10% themselves, or else an independent third party can make up this 10% difference to the LOs.
About Landfill Operators (LOs)
LOs are the companies or organisations who run landfill sites. LOs vary hugely and may be large private companies, local authority-owned companies, local authorities or even sole traders.