How the Landfill Communities Fund works

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).

Related Videos

This video provides an introduction to the Fund:

An Introduction to ENTRUST

An overview of the Landfill Communities Fund.