LCF in Scotland – Accredited Environmental Bodies (EBs)

15 Nov 2013

Provisions in The Scotland Act 2012 state that the UK Landfill Tax will be ‘switched off’ in Scotland in April 2015 and responsibility for the new Landfill Tax will be given to the Scottish Government. This includes responsibility for determining the nature of the tax, any rates, thresholds and exemptions and also responsibility for collecting and enforcing payment of the tax and managing an appeals system.

Following this the Landfill Communities Fund (LCF) in Scotland will close by 31 March 2015 and by 31 March 2017 the scheme will be wound up.

We have written to all Accredited Environmental Bodies (EB) who have active projects based in Scotland to advise them of a revision to our processes regarding project approvals. We will also be writing to Accredited EBs without active projects in Scotland to advise them of this process.

As Accredited EBs have the delegated authority to register their own projects we have requested that all projects in Scotland with a completion date after 31 March 2017 are referred to us for review and discussion to agree whether it can be approved. This is to ensure there is a smooth and transparent wind-up of the Fund in Scotland.

For more information see the Command Paper CM7973: Strengthening Scotland's Future (pages 31/32) or if you have any questions regarding this update please contact our registrations team.