Landfill Operators (LOs) based 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 operating in England and Northern Ireland, which 'offsets' some of the negative impacts of living in the vicinity of a landfill site for affected communities.
Under the LCF, LOs based 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 order to receive LCF funds from a LO these not for profit organisations must become enrolled with ENTRUST as Environmental Bodies (EBs).
Responsibility for Landfill Tax in Wales was transferred to the Welsh Government on 1 April 2018, this impacts on the LCF in Wales which ceased after 31 March 2018. There is a two year transitional period which will end on 31 March 2020 to allow projects to complete and for EBs to spend their remaining funds. For enquiries or more information about the new Welsh Landfill Disposals Tax Community Scheme (LDTCS) which came into operation on 1 April 2018 please contact the Wales Council for Voluntary Action (WCVA).
The UK LCF scheme is no longer available in Scotland. For enquiries about the new Scottish Landfill Communities Fund (SLCF) or more information on the SLCF please contact the Scottish Environment Protection Agency (SEPA).