Closure of the LCF in Wales - final six months

2 Oct 2019

Following the cessation of the Landfill Communities Fund (LCF) in Wales on 31 March 2018, there are just six months left before the transition period ends.

Project registration for new LCF projects in Wales ended on 30 September 2019. Environmental Bodies (EBs) with projects in Wales are reminded that their projects must be completed, and all LCF funds spent by 31 March 2020.

Any Welsh EBs who still hold LCF funds which are not allocated:

  • to registered projects; or
  • for wind up costs which have been agreed with ENTRUST,

Should now transfer these funds to an EB operating in England or Northern Ireland, or register a project in England or Northern Ireland. Any LCF monies held at 1 April 2020 by EBs in Wales will be subject to HMRC clawback.

If you are an EB based in Wales and you have completed your LCF activity and you have no outstanding LCF monies, you should consider requesting voluntary revocation from the scheme.

If you have any questions about the closure of the LCF in Wales please contact our Helpline on 01926 488 300 or by emailing


Q. What does devolution mean for the LCF?


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. 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 with a transitional period which concluded on 31 March 2020.

Where landfill tax is devolved, similar schemes to the LCF have been established by the devolved governments. Please see our Wales and Scotland page for further details of the new Scottish and new Welsh schemes.

Q. The UK LCF in Wales


Responsibility for the new 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 to operate 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 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.