How the Landfill Communities Fund Operates
The Landfill Communities Fund (LCF) is a tax credit scheme in England and Northern Ireland designed to compensate for the negative impacts of landfill sites on surrounding communities and the environment. Landfill Operators (LOs) are encouraged to participate in the scheme as a way to contribute positively to the areas impacted by their operations.
Specifically, LOs are prompted to allocate a portion of their Landfill Tax liability to not-for-profit organisations that carry out community and environmental projects near landfill sites. These organisations undertake community and environmental projects close to landfill sites. To receive funds directly from a LO, organisations that recieve funds from LOs must register with Entrust as Environmental Bodies (EBs).
The funds are used to support a variety of initiatives, such as environmental conservation, community infrastructure improvements, and recreational projects, all intended to enhance the quality of life and environment around the landfill areas. By redirecting landfill tax revenues to community and environmental projects, the LCF creates a direct link between the operation of landfill sites and the betterment of nearby communities and surrounding areas.
Additional Information
Entrust offers various services to assist LOs in meeting their LCF obligations. Detailed information for LOs is available on the 'Information for Landfill Operators' section of our website.
Please note, the LCF scheme is no longer operational in Wales. For information regarding the Welsh Landfill Disposals Tax Community Scheme (LDTCS), which started on 1 April 2018, enquiries should be directed to the Wales Council for Voluntary Action (WCVA).
Similarly, the LCF scheme has ceased in Scotland. For enquiries about the Scottish Landfill Communities Fund (SLCF), please visit the Scottish Environment Protection Agency (SEPA).