Q. The UK LCF in Wales
Responsibility for the new Welsh Landfill Tax was transferred to the Welsh Government on 1 April 2018. This impacted on the Landfill Communities Fund (LCF) in Wales which also ceased to operate after 31 March 2018, and following a two year transitional period to spend any outstanding monies, the LCF in Wales concluded on 31 March 2020.
The Welsh Government has implemented the Landfill Disposals Tax Community Scheme (LDTCS) as a successor scheme in Wales. This scheme is administered by the Wales Council for Voluntary Action (WCVA). More information is available on the WCVA website.
Q. The UK LCF in Scotland
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) was 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?
Responsibility for collecting landfill tax has been devolved to Scotland and Wales. This impacts on the Landfill Communities Fund (LCF) as the LCF has ceased 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 with a transitional period which concluded on 31 March 2020.
Where landfill tax is devolved, similar schemes to the LCF have been established by the devolved governments. Please see our Wales and Scotland page for further details of the new Scottish and new Welsh schemes.