Following the Budget on 3 March 2021, HMRC have released their Landfill Tax Briefing which states the following in relation to the Landfill Communities Fund (LCF):
"Maximum percentage credit in 2021 - 22
As announced at Budget 2021, the potential value of the LCF for 2021 - 22 will be set at £34.4 million. The percentage credit that landfill site operators may claim against their annual Landfill Tax liability for LCF contributions made to environmental bodies (EBs) will be maintained at 5.3% from 1 April 2021.
Environmental Body Levy
The ENTRUST levy for 2021-22 is set at 2.91%. This was published by ENTRUST on their website on Budget Day."
The briefing document is to the right hand side of this page.