Making payments to another Environmental Body (EBs)

10 Oct 2012

We have clarified the position with regard to Landfill Communities Fund (LCF) monies being passed between Environmental Bodies (EBs).

Following discussions with HMRC we have produced a guidance note on this matter, which sets out that any contribution or part of a contribution passed from one EB to another, whatever the circumstances, constitutes the transfer of a qualifying contribution and as such the Regulations relating to transfers of contributions apply.