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 and Northern Ireland, 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 issue guidance on both the allocation and protection of funds and conduct risk based compliance reviews of EBs and projects.
Failure to comply with the Regulations, or undertake actions which may have the potential to bring the scheme into disrepute, may result in us taking Breach Management actions against the EB, including referral to HM Revenue & Customs (HMRC) for consideration of enforced revocation (forcible expulsion) from the LCF.