On Thursday 7 December 2017, the Government issued draft legislation relating to Devolution of landfill tax to Wales and the two year transitional period to close the Landfill Communities Fund (LCF) in Wales. HM Revenue & Customs have released their Landfill Tax Briefing in relation to this subject. The briefing can be read on the right hand side of this page.
Responsibility for the new Welsh Landfill Tax will be transferred to the Welsh Government on 1 April 2018. This impacts on the LCF in Wales which will also cease after 31 March 2018. There will be a transitional period which will end on 31 March 2020.
The Wales page on our website will be regularly updated with information about the closure of the scheme, and there are a number of FAQs about the LCF in Wales, which you can see on the right hand side of the page. Additionally, we will regularly email information to EBs based in, or operating in Wales, with information relating to the closure of the scheme in Wales. We also have guidance specifically relating to the closure of the scheme in Wales which is available here.
If you have any questions or would like any further information about how the closure of the LCF in Wales affects your organisation please contact our Helpline on 01926 488 300 or by emailing email@example.com