Q. The UK LCF in Wales

A.

Responsibility for the new Welsh Landfill Tax was transferred to the Welsh Government on 1 April 2018. This impacts on the current Landfill Communities Fund (LCF) in Wales which ceased to operate after 31 March 2018. There is 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 has produced guidance regarding the closure of the LCF in Wales. See the Guidance Manual (Part 7: Devolution) and the Wales page on our website for more information and links.

The Welsh Government has implemented the Landfill Disposals Tax Community Scheme (LDTCS) as a successor scheme in Wales. This scheme will be administered by the Wales Council for Voluntary Action (WCVA). More information is available on the WCVA website.

Q. The UK LCF in Scotland

A.

Responsibility for the new Scottish Landfill Tax was transferred to the Scottish Government on 1 April 2015. This impacted on the Landfill Communities Fund (LCF) in Scotland which ceased after 31 March 2015. A transitional period to spend any outstanding LCF monies concluded on 31 March 2017.

A new scheme in Scotland called the Scottish Landfill Communities Fund (SLCF) has been established. The Scottish Environment Protection Agency (SEPA) regulates this scheme. For more information please see the SEPA website.

Q. What does devolution mean for the LCF?

A.

Responsibility for collecting landfill tax has been devolved to Scotland and 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 ended on 31 March 2018 when landfill tax was 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 implemented the Landfill Disposals Tax Community Scheme (LDTCS) as a successor scheme in Wales. This scheme will be administered by the Wales Council for Voluntary Action (WCVA). For more information contact them direct.