The Landfill Communities Fund (LCF)

GrantScape distributes grants through the Landfill Communities Fund (LCF), formerly known as the Landfill Tax Credit Scheme (LTCS). The LCF enables Landfill Operators and their chosen grant-making partners to help create significant environmental and public benefits. They do this by supporting projects which either improve the life of communities or aid nature conservation.

Background

Landfill Tax and the Landfill Communities Fund

Any waste that is discarded which cannot be reused, reprocessed or recycled may ultimately be disposed of in a landfill site. To encourage Landfill site Operators (LOs) to re-use, recycle, recover more value from waste and use more environmentally friendly methods of waste disposal, Landfill Tax is charged on each tonne of waste sent to landfill.

LOs are able to redirect a small proportion of landfill tax liability (currently 5.3%) to support a wide range of community and environmental projects in the vicinity of their landfill sites through the Landfill Communities Fund (LCF). The LCF is regulated by ENTRUST on behalf of HM Revenue & Customs, and the projects are delivered by enrolled Environmental bodies (EBs).

Since its inception in 1996, over £1.3 billion has been spent on more than 50,000 projects across the UK. For further information, please visit www.entrust.org.uk or see HMRC’s general guide to Landfill Tax

What Projects can LCF Grants Support?

LCF grants can be used for a wide range of projects, but most DEBs’ restrict grants to within three categories. These categories are known as LCF Objects and are as follows:

Object (d) Public Amenity Projects

To be eligible for funding, projects must provide, maintain or improve a public amenity such as a park, play area, community hall, activity centre, or cycle path.

These projects need to be located within the vicinity of a licensed landfill site – typically no more than ten miles away. They must also be open to the general public – typically for no less than four evenings or two days a week, or 104 days a year.

Object (da) Biodiversity and Nature Conservation Projects

To be eligible for funding, projects must conserve or promote biological diversity, either: (i) by providing, conserving, restoring or enhancing a natural habitat; or (ii) by maintaining or aiding the recovery of a species in its natural habitat.

It is best practice that these projects should focus on supporting habitats and species identified in the UK’s Biodiversity Action Plans (BAPs) or in Local Biodiversity Action Plans (LBAPs).

Projects need to be located in the vicinity of a landfill site – typically no more than ten miles away.

Object (e) Heritage Projects

To be eligible for funding, projects must maintain, repair or restore religious buildings, or buildings of historical or architectural interest. The latter can include war memorials and monuments.

These projects need to be located within the vicinity of a licensed landfill site – typically no more than ten miles away. They must also be open to the general public – typically for no less than four evenings or two days a week, or 104 days a year.