Responsibility for Landfill Tax in Scotland was transferred to the Scottish Government on 1 April 2015. The Landfill Communities Fund (LCF) in Scotland also ceased after 31 March 2015 and following a two year transitional phase to spend any outstanding monies, the LCF in Scotland closed on 31 March 2017.
In May 2017 ENTRUST provided HM Revenue & Customs (HMRC) with a report relating to the closure of the LCF in Scotland. The report provided HMRC with a final position regarding the closure of the LCF in Scotland. It also detailed ENTRUST's analysis of the lessons learnt from managing the run down.
We are publishing a summary of the data contained in that report so that interested parties may access it and have an understanding of the closure of the scheme in Scotland. The report is available on the right hand side of this page. A number of lessons learnt have been submitted to HMRC for their consideration to take forward in future scheme closures, such as the closure of the LCF in Wales from 1 April 2018. For further information regarding the closure of the LCF in Wales please read the Wales page of our website.