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27 Jul 2016

Guidance Note: Scotland (July 2016) - updated guidance for EBs in Scotland

Responsibility for the new Scottish Landfill Tax was transferred to the Scottish Government on 1 April 2015, and the Landfill Communities Fund (LCF) closed in Scotland on 31 March 2015, with a two year transitional period until 31 March 2017 for EBs to complete projects and spend any remaining funds. A new scheme was introduced by the Scottish Government, this is administered by SEPA. More...

22 Jul 2016

Contributions and Contributory Third Party (CTP) - change to notifications

In November 2015 the Government outlined its intention to reform elements of the Landfill Communities Fund (LCF). In our Guidance Manual published in March 2016 we stated that when a Landfill Operator (LO) makes a contribution to an Environmental Body (EB) it can only claim a tax credit on 90 per cent of this contribution and is therefore left with a 10 per cent shortfall. EBs will be expected to report to ENTRUST how much of the shortfall is being met by their contributing LO. This information will be monitored by HMRC and the relevant data may be published. More...


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