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.
Responsibility for landfill tax in Wales was transferred to the Welsh Government on 1 April 2018. This impacted on the LCF in Wales which also ceased 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.
For enquiries or more information about the new Welsh Landfill Disposals Tax Community Scheme (LDTCS) which came into operation on 1 April 2019, contact the Wales Council for Voluntary Action (WCVA) which is the organisation which manages the LDTCS on behalf of the Welsh Government. More information is available on the WCVA website or you can email firstname.lastname@example.org
Responsibility for landfill tax in Scotland was transferred to the Scottish Government on 1 April 2015. The LCF in Scotland also ceased after 31 March 2015 and following a two year transitional phase to spend any outstanding monies, the LCF in Scotland concluded on 31 March 2017.
For enquiries about the new Scottish Landfill Communities Fund (SLCF) or more information on the SLCF please contact the Scottish Environment Protection Agency (SEPA).