The LCF in Wales

Responsibility for the new Welsh Landfill Tax will be transferred to the Welsh Government on 1 April 2018. This impacts on the Landfill Communities Fund (LCF) in Wales which will also cease after 31 March 2018. It is currently expected that there will be a transitional period which will end on 31 March 2020.

The following timeline includes all of the key information regarding the closure of the LCF in Wales. As and when more information becomes available we will provide an update and relevant links on this page. You can also see the latest information from HM Revenue & Customs.

If you have any questions or would like any further information on the LCF please contact us.

December 2016: The National Assembly for Wales has issued a consultation on the Landfill Disposals Tax (Wales) Bill following its introduction on 28 November. Those wishing to respond have until 11 January to submit their views. You can read the consultation letter here amd read more information on the National Assembly for Wales consultation page.

December 2016: The Welsh Government released details of the proposed Landfill Disposals Tax (LDT) Communities Scheme.

28 November 2016: The Landfill Disposals Tax (Wales) Bill was introduced into the National Assembly for Wales. It is anticipated that the bill will receive Royal Assent in summer 2017.

15 September 2015: The Welsh Government released their written statement in response to the consultation on Landfill Disposals Tax, which also includes information about the LCF in Wales. You can read the written statement here.

13 July 2015: The Welsh Government introduced the Tax Collection and Management (Wales) Bill 2015 into the National Assembly for Wales. There is more information on the passage of the Bill on the National Assembly for Wales website.

Landfill Communities Fund

FAQs

Q. What does devolution mean for the LCF?

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Responsibility for collecting landfill tax has been devolved to Scotland and is due to be devolved to Wales. This impacts on the Landfill Communities Fund (LCF) as the LCF will cease to operate in the countries where landfill tax collection has been devolved to the national governments. The LCF ended in Scotland in March 2015 with a transitional period which concluded on 31 March 2017. The LCF in Wales will end in 2018 when landfill tax is devolved. The arrangements regarding any transitional period in Wales have not been established yet.

Environmental Bodies (EBs) need to be aware of any potential impacts arising from these changes. ENTRUST produces guidance on the impact of devolution and can provide advice to individual EBs.

Where landfill tax is devolved, a similar scheme to the LCF may be established by the devolved governments. The Scottish Government has chosen to implement a similar scheme, regulated by the Scottish Environment Protection Agency (SEPA). The Welsh Government is currently looking into the development of a scheme.

Please see the Wales page on our website for more information and links.

Q. The UK LCF in Wales

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Responsibility for the new Welsh Landfill Tax will be transferred to the Welsh Government on 1 April 2018. This impacts on the current Landfill Communities Fund (LCF) in Wales which will cease to operate after 31 March 2018. ENTRUST will produce guidance regarding the closure of the LCF in Wales including the details of any transitional period if there is one. We also have a Wales page on our website for more information and links.

The Welsh Government has indicated that it would like to implement a similar scheme in Wales and are currently exploring the development of a Landfill Disposals Tax Community Scheme (LDT CS). For more information please see the Welsh Government website.