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.
Within the June e-newsletter we outlined that we would be making changes to EOL and providing guidance to main contacts on how we will collect additional data in respect of contributions.
EOL has now been updated and will allow you to record whether your LO requires a CTP to make up any shortfall it has incurred by participating in the LCF Scheme. The system will also allow you to record the amount the LO requires. The answer to this question is mandatory.
The easiest way to submit the required information to us is through EOL since:
- the form is simple to complete;
- we receive it immediately; and
- you receive confirmation on screen that the form has been successfully submitted to ENTRUST.
Guidance has been published on our website detailing how to complete a Form 3 on EOL (available on the right hand side of this page), this includes the data entry of the CTP information, whether your LO has requested a CTP payment and if so how much. You can provide an estimated figure if you do not have an actual requested figure.
We have made changes to our paper Form 3 and it is advised that if you have existing supplies of this form for future contributions please ensure that you destroy these and only use the current form available on our website or submit your information via EOL.
If you have any questions regarding this matter please contact our Helpline by email or by phoning 01926 488 300.