Wales and Scotland


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.

All enrolled Environmental Bodies (EBs) based in Wales were required to complete a Statutory Annual Return (Form 4) for 2019/2020. ENTRUST will then conduct a final compliance review of the activities of the EB and assuming there are no outstanding issues, ENTRUST will approve the automatic cessation of enrolment with the LCF. ENTRUST will confirm in writing when enrolment in the LCF has ended.

EBs which do not complete the Statutory Annual Return for 2019/2020 will not be eligible for this automatic cessation of enrolment. These EBs have been placed on the 'Frozen' List and will be subject to enforcement action until they complete the outstanding return.

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


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).