The Landfill Communities Fund (LCF) is an innovative tax credit scheme enabling operators of landfill sites in England and Northern Ireland to contribute money to organisations enrolled with us as Environmental Bodies (EBs). EBs carry out projects in England, Northern Ireland and Wales, that comply with the objectives (Objects) set out in The Landfill Tax Regulations 1996 (Regulations). You can read about these Objects on the projects page of our website.
EBs must ensure that LCF monies are spent in accordance with the Regulations. We oversee all of the work EBs wish to undertake by reviewing the project in advance of it taking place or of any LCF monies being spent. We advise and guide project applicants to a point where the project intention is to deliver an approved Object.
We issue guidance on both the allocation and protection of funds and conduct risk based compliance reviews of EBs. Failure to comply with the Regulations may result in enforcement action from us including revocation (forcible expulsion) from the LCF or an issue of disrepute being presented to HM Revenue & Customs (HMRC).