HMRC has confirmed that a total of over £1 billion has been contributed to the Landfill Communities Fund (LCF) since it was established in 1996. The LCF was designed to help counter some of the negative aspects of landfill and has benefittedover 24,000 local projects so far.
Landfill operators are allowed to contribute up to 6% of their annual tax liability to the LCF which they can claim as a tax credit. The fund is managed by the Environmental Trust Scheme Regulatory Body Ltd (ENTRUST) which was specifically set-up to manage the contributions.
The monies are spent on approved projects that are listed in the Landfill Tax Regulations 1996. These projects include work on reclaimed land, improvements to community facilities, repairs to places of worship and habitat creation in support of biodiversity.
At current landfill receipts the potential value to the LCF is approximately £70m per year.