Guidance Note: Scotland (July 2016) - updated guidance for EBs in Scotland

27 Jul 2016

Responsibility for the new Scottish Landfill Tax was transferred to the Scottish Government on 1 April 2015, and the Landfill Communities Fund (LCF) closed in Scotland on 31 March 2015, with a two year transitional period until 31 March 2017 for EBs to complete projects and spend any remaining funds. A new scheme was introduced by the Scottish Government, this is administered by SEPA.

We have recently published a new guidance note which outlines the ongoing obligations for EBs in Scotland at the end of the transitional period (31 March 2017). EBs in Scotland who remain enrolled in the LCF should ensure that they have read the guidance note and are familiar with their continued obligations under the scheme. The guidance note is available on the right hand side of this page. You can also read further information on the Scotland page of our website.

Alternatively, EBs in Scotland that hold a 'nil' balance of LCF funds should consider voluntarily revoking from the LCF, as there will be no automatic cancellation of enrolment with ENTRUST.