Q. What are my obligations as an enrolled EB?
EBs must ensure that all LCF funds received are spent compliantly; sufficient records of all LCF income and expenditure are maintained and statutory reporting requirements are met.
You can take ENTRUST's 30 minute online training module to understand the obligations of an enrolled EB. The module can be accessed through this EB Enrolment Module link.
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 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 is a transitional period for EBs operating in Wales to conclude their Welsh LCF activities which runs 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 is administered by the Wales Council for Voluntary Action (WCVA). For more information please contact them directly.
Q. How do I find LCF funding?
There are two methods of receiving funding through the Landfill Communities Fund (LCF);
You can use our funders search to find a list of EBs who may fund in your area.
Q. What is the levy currently set at?
HM Revenue & Customs set the levy each year. It has been set at 2.83 per cent for 2019/2020.
Q. How is ENTRUST funded?
We are funded through an enrolment fee of £100 which is payable by each organisation when it enrols as an Environmental Body (EB) (this fee is non-refundable) and also through a levy which is paid by each EB on all qualifying contributions it receives from Landfill Operators under the Landfill Communities Fund. This levy is set by HMRC each year, and has been set at 2.83 per cent for 2019/2020.
Q. I cannot find my local licensed landfill site, what can I do?
We have produced a guide to locating landfill sites which is available on the 'Resources and How To Guides' page of our website. You can also contact our Registrations team and we will help you to find your nearest site.
The LCF has ended in Scotland and landfill sites based in Scotland are no longer eligible. The LCF also closed in Wales and landfill sites in Wales will only be able to be used for projects registered before 30 September 2019.
Q. How do we access ENTRUST funds?
There are no 'ENTRUST funds'. We are the Regulator of the Landfill Communities Fund (LCF) and we do not provide or distribute funds in any way. You can find out about how to obtain LCF funding from our finding funding page.
Q. Does my organisation fit the criteria required to enrol as an Environmental Body (EB)?
We can give you an 'in principle' answer if you contact the Registrations Team on 01926 488 300.
Your organisation must:
You can find out more on enrolling on the EB page of our website.
Q. Where can I find a list of people who will fund the project I wish to undertake?
Within the Landfill Communities Fund (LCF) there are two types of organisation that can fund a project. These are Environmental Bodies (EBs) who distribute funds on behalf of Landfill Operators (LOs) and LOs themselves . You can identify funders in your area through our funders search. The list of registered landfill operators is available from the HM Revenue and Customs Website.
Q. Am I eligible to receive Landfill Communities Fund (LCF) funds?
Organisations looking to fund projects in England, Northern Ireland or Wales are eligible to receive LCF funds if they fit the criteria. A very wide range of not-for-profit organisations may register as Environmental Bodies (EBs) and receive Landfill Communities Fund (LCF) money. In addition, many organisations benefit from LCF funding without enrolling as EBs, choosing instead to work with other EBs who provide funding. We strongly recommend that you find your funding before applying to enrol with us as there is a £100 enrolment fee and not all routes of funding require you to be enrolled as an EB
Q. How does the Landfill Communities Fund (LCF) work?
Landfill Operators (LOs) in England and Northern Ireland pay Landfill tax to HM Revenue & Customs on every tonne of waste that they dispose of in a landfill site.
The Landfill Communities Fund (LCF) is an innovative tax credit scheme which 'offsets' some of the negative impacts of living in the vicinity of a landfill site for affected communities. Under the LCF, LOs in England and Northern Ireland are able to pay a proportion of their Landfill tax liability to not-for-profit organisations which deliver projects for the benefit of communities and the environment in the vicinity of a landfill site in England or Northern Ireland. In order to receive LCF funds from a LO these not for profit organisations must become enrolled with ENTRUST as Environmental Bodies (EBs), however most organisations receive funds from funding EBs. Funding EBs distribute money on behalf of LOs and a list of these is available on our website. In most cases enrolment with ENTRUST is not required when receiving funds from a funding EB.