Responsibility for Welsh Landfill Tax was transferred to the Welsh Government on 1 April 2018. This impacted on the Landfill Communities Fund (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.
The following timeline includes all of the key information regarding the closure of the LCF in Wales.
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, 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 email@example.com
31 March 2020: Transitional period ended
30 September 2019: Final date for registering LCF projects in Wales
31 March 2018: LCF officially closed in Wales and a two year transitional phase, running until 31 March 2020, commences.
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
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.