Landfill Operators (LOs) based in England, Northern Ireland and Wales 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 operating in England, Northern Ireland and Wales, which 'offsets' some of the negative impacts of living in the vicinity of a landfill site for affected communities.
Under the LCF, LOs based in England, Northern Ireland and Wales 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).
The UK LCF scheme is no longer available in Scotland. For enquiries about the new Scottish Landfill Communities Fund (SLCF) or more information on the SLCF please contact the Scottish Environment Protection Agency (SEPA).