Guidance for Landfill Operators

The Landfill Communities Fund (LCF) enables Landfill Operators (LOs) in England and Northern Ireland to redirect a portion of their landfill tax liability towards community and environmental projects. As explained previuosly, these initiatives are designed to mitigate the negative impacts of living near landfill sites.

LOs are required to ensure they only make contributions to an enrolled Environmental Body (EB) and that they do not receive any 'Unique Benefit' as a result of their contribution (please see adjacent FAQ for definition). Both EBs and LOs are subject to stringent reporting and record-keeping requirements under the Landfill Tax Regulations 1996. HMRC's Excise Notice LFT1 provides LOs with advice on meeting their obligations under the Regulations.

Entrust plays a critical role in assuring HMRC that LCF funds are used in compliance with the Regulations. This involves enrolling EBs and monitoring project compliance. Consequently, Entrust also supports LOs in mitigating the potential risk of clawback of tax credits by HMRC. (Clawback can arise when HMRC deems that LCF funds have been misused, leading to the recovery of the tax credit's value from the LO). 

Additionally, Entrust offers various services to support LOs in meeting their LCF obligations. Details of these services can be found in the attached documents on this page. 

Name Description File Type
ENTRUST services to Landfill Operators

The provision of support services to Landfill Operators

[Published July 2021]

pdf - Download
Landfill Operators Annual Briefing Note 2020

LO Annual Briefing Note

[Published October 2020]

pdf - Download
Landfill Operators Annual Briefing Note 2019

LO Annual Briefing Note

[Published August 2019]

pdf - Download
Landfill Operators annual briefing note 2018

LO Annual Briefing Note

[Published July 2018]

pdf - Download
Landfill Operators annual briefing note 2017

LO Annual Briefing Note

[Published August 2017]

pdf - Download

Landfill Communities Fund


Q. What is Unique Benefit?


Landfill Operators (LOs) and Contributing Third Parties (CTPs) are prohibited from receiving any special benefits from their contributions to a project that others do not receive. A "Unique Benefit" refers to any advantage or profit that LOs or CTPs gain, which exceeds what would be available to any other member of the public who might visit, use, or enjoy the project, or engage with the Environmental Body (EB).

Examples of unique benefits include: (1) An LO or CTP acting as a supplier for the project and making a profit from the EB’s spending. (2) An LO or CTP receiving special access to a project site or other facility managed by the EB.

Once an LO or CTP contributes to a project, they are permanently classified as a contributor to that EB's project and thus cannot receive any special benefits from any of the EB’s future expenditures.

The definition of Unique Benefit is broad, and further details can be found in our Guidance Manual on this topic.