The LCF in Wales

Responsibility for Welsh Landfill Tax was transferred to the Welsh Government on 1 April 2018. This impacts on the Landfill Communities Fund (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.

The following timeline includes all of the key information regarding the closure of the LCF in Wales. As and when more information becomes available we will provide an update and relevant links on this page. 

You can read the latest Guidance relating to the closure of the LCF in Wales in Part 7 of our Guidance Manual. You can also see the latest information from HM Revenue & Customs.

If you have any questions or would like any further information on the LCF please contact us.

For enquiries or more information about the new Welsh Landfill Disposals Tax Community Scheme (LDTCS) which came into operation on 1 April 2018. The scheme is managed by the Wales Council for Voluntary Action (WCVA). More information is available on the WCVA website or you can email environet@wcva.org.uk 

February 2018: 2018 SI 243 - The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018 was laid before the House of Commons on 27 February 2018.

December 2017: The Welsh Government announced that the Wales Council for Voluntary Action (WCVA) was awarded the contract to deliver the new Landfill Disposals Tax Communities Scheme in Wales from 1 April 2018.

December 2017: HM Revenue & Customs released a Landfill Tax Briefing on Devolution of Landfill Tax to Wales from April 2018

December 2017: HMRC published draft legislation on GOV.UK Further information is also available in the Government's Policy Paper.

November 2017: We published updated guidance about the closure of the LCF in Wales.

October 2017: We held a Wales Closure workshop in Cardiff for EBs. You can read our Wales Closure training slides here.

June 2017: The final text of the Landfill Disposals Tax (Wales) Bill was unanimously approved by the National Assembly for Wales on 27 June. You can view the Bill as passed on the Assembly's website.

June 2017: HM Revenue & Customs released a Landfill Tax Briefing on Devolution of Landfill Tax to Wales from April 2018

December 2016: The National Assembly for Wales has issued a consultation on the Landfill Disposals Tax (Wales) Bill following its introduction on 28 November. Those wishing to respond have until 11 January to submit their views. You can read the consultation letter here amd read more information on the National Assembly for Wales consultation page.

December 2016: The Welsh Government released details of the proposed Landfill Disposals Tax (LDT) Communities Scheme.

28 November 2016: The Landfill Disposals Tax (Wales) Bill was introduced into the National Assembly for Wales. It is anticipated that the bill will receive Royal Assent in summer 2017.

15 September 2015: The Welsh Government released their written statement in response to the consultation on Landfill Disposals Tax, which also includes information about the LCF in Wales. You can read the written statement here.

13 July 2015: The Welsh Government introduced the Tax Collection and Management (Wales) Bill 2015 into the National Assembly for Wales. There is more information on the passage of the Bill on the National Assembly for Wales website.

Landfill Communities Fund

FAQs

Q. What does devolution mean for the LCF?

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Responsibility for collecting landfill tax has been devolved to Scotland and Wales. This impacts on the Landfill Communities Fund (LCF) as the LCF will cease to operate in the countries where landfill tax collection has been devolved to the national governments. The LCF ended in Scotland in March 2015 with a transitional period which concluded on 31 March 2017. The LCF in Wales ended on 31 March 2018 when landfill tax was devolved. There is a transitional period for EBs operating in Wales to conclude their Welsh LCF actvities which runs from 1 April 2018 to 31 March 2020.

Environmental Bodies (EBs) need to be aware of any potential impacts arising from these changes. ENTRUST produces guidance on the impact of devolution and can provide advice to individual EBs.

Where landfill tax is devolved, a similar scheme to the LCF may be established by the devolved governments. The Scottish Government has chosen to implement a similar scheme, regulated by the Scottish Environment Protection Agency (SEPA). The Welsh Government has implemented the Landfill Disposals Tax Community Scheme (LDTCS) as a successor scheme in Wales. This scheme is administered by the Wales Council for Voluntary Action (WCVA). For more information contact them direct.

Q. The UK LCF in Wales

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Responsibility for the new Welsh Landfill Tax was transferred to the Welsh Government on 1 April 2018. This impacts on the current Landfill Communities Fund (LCF) in Wales which ceased to operate after 31 March 2018. There is a two year transitional period from 1 April 2018 to 31 March 2020 for EBs operating in Wales to conclude their Welsh LCF activities. ENTRUST has produced guidance regarding the closure of the LCF in Wales. See the Guidance Manual (Part 7: Devolution) and the Wales page on our website for more information and links.

The Welsh Government has implemented the Landfill Disposals Tax Community Scheme (LDTCS) as a successor scheme in Wales. This scheme is administered by the Wales Council for Voluntary Action (WCVA). More information is available on the WCVA website.