Updated guidance for EBs operating in Wales

7 Nov 2017

We have updated our consolidated Guidance Manual in reference to the closure of the Landfill Communities Fund (LCF) in Wales (section 7 Devolution).

You can read the updated Guidance Manual in the guidance section of our website. The Devolution section now contains detailed guidance relating to the end of the scheme in Wales. The updated manual now provides Environmental Bodies (EBs) with information relating to their obligations in the following areas:

  • Enrolments and project registrations;
  • Receiving and spending funds;
  • Completion of projects;
  • Reporting requirements; and
  • Asset protection and record keeping.

Responsibility for the new Welsh Landfill Tax will be transferred to the Welsh Government on 1 April 2018. This impacts on the LCF in Wales which will also cease after 31 March 2018. There will be a transitional period which will end on 31 March 2020.

We held a training event in Cardiff on Tuesday 3 October 2017, attended by a number of EBs who operate in Wales. You can read the training slides on the right hand side of this page.

The Wales page on our website will be regularly updated with information about the closure of the scheme, and there are a number of FAQs about the LCF in Wales, which you can see on the right hand side of the page. Additionally, we will regularly email information to EBs based in, or operating in Wales, with information relating to the closure of the scheme in Wales. If you have any questions or would like any further information about how the closure of the LCF in Wales affects your organisation please contact our Helpline on 01926 488 300 or by emailing helpline@entrust.org.uk

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 on 31 March 2018 when landfill tax is devolved. There will be a transitional period for EBs operating in Wales to conclude their Welsh LCF actvities. This will run from 1 April 2018 to 31 March 2020.

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 has released details on the proposed Landfill Disposals Tax (LDT) Communities 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. There will be a two year transitional period from 1 April 2018 to 31 March 2020 for EBs operating in Wales to conclude their Welsh LCF activities. ENTRUST will produce guidance regarding the closure of the LCF in Wales on the 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.