What is the Landfill Communities Fund (LCF)?
The LCF was created as an innovative tax credit scheme enabling Landfill Operators (LOs) to contribute money to organisations enrolled with ENTRUST as Environmental Bodies (EBs). EBs use this funding for a wide range of community and environmental projects in the vicinity of landfill sites. LOs are able to claim a credit (currently 5.1%) against their landfill tax liability for 90% of the contributions they make.
Since its inception in 1996, over £1.3bn billion has been spent on more than 51,000 projects across the UK. For further information, please visit www.entrust.org.uk or see HMRC’s general guide to Landfill Tax.