How the LCF works
What is the Landfill Communities Fund (LCF)?
Landfill Operators (LOs) must pay a tax to the Government on every ton of waste that they dispose of in a landfill site. The LCF allows LOs to 'offset' a percentage of the landfill tax and give a proportion of it to organisations who deliver environmental objectives, instead of paying it as tax to Government.
The principle of the LCF is that it 'offsets' some of the negative impacts of living very close to a landfill site. This is done by allowing the LOs to pay a proportion of their landfill tax liability to not-for-profit organisations that deliver benefits to the general public, biodiversity or the environment. In order to receive LCF funds these organisations must become enrolled Environmental Bodies (EBs) and more information can be found here.
A PDF document summarising the main points of the LCF is available for download below.