Q. What are my obligations as an enrolled EB?
A.
EBs must ensure that all LCF funds are spent correctly, maintain thorough records of all LCF income and expenses, and meet all statutory reporting requirements.
To understand your responsibilities as an enrolled EB, take Entrust's 30-minute online training. Access it here:EB Enrolment Module link.
Q. What does devolution mean for the LCF?
A.
Responsibility for collecting landfill tax has been devolved to Scotland and Wales. This impacts on the Landfill Communities Fund (LCF) as the LCF has ceased to operate in the countries where landfill tax collection has been devolved to the national governments. The LCF ended in Scotland in March 2015 with a transitional period which concluded on 31 March 2017. The LCF in Wales ended on 31 March 2018 with a transitional period which concluded on 31 March 2020.
Where landfill tax is devolved, similar schemes to the LCF have been established by the devolved governments. Please see our Wales and Scotland page for further details of the new Scottish and new Welsh schemes.
Q. How do I find LCF funding?
A.
There are two methods of receiving funding through the LCF:
Through an Environmental Body (EB): These organisations distribute funds on behalf of landfill operators.
Directly from a Landfill Operator (LO): Available to those based in England or Northern Ireland.
Use our funders search tool to find a list of EBs that might provide funding in your area.
Q. What is the levy currently set at?
A.
HMRC set the levy each year. It is set at 2.93% for 2024/2025 (3.38% in 2023/24).
Q. How is Entrust funded?
A.
We are funded by a £100 enrolment fee, payable by each organisation when it becomes an EB. This fee is non-refundable. Additionally, each EB pays a levy on all qualifying contributions received from Landfill Operators under the LCF. HMRC sets this levy annually, and for 2024/2025, it is 2.93% per cent.
Q. I cannot find my local licensed landfill site, what can I do?
A.
We have produced a guide to locating landfill sites which is available on the 'Resources and How To Guides' page of our website. You can also contact our Registrations team and we will help you to find your nearest site.
The LCF has ended in Scotland and Wales and therefore landfill sites based in Scotland and Wales are no longer eligible.
Q. How do we access Entrust funds?
A.
There are no 'Entrust funds'. We are the Regulator of the LCF and we do not provide or distribute funds in any way. You can find out about how to obtain LCF funding from our finding funding page.
Q. Does my organisation fit the criteria required to enrol as an Environmental Body (EB)?
A.
We can give you an 'in principle' answer if you contact the Registrations Team on 01926 488 300.
Your organisation must:
- Operate on a not-for-profit basis.
- Have some form of governing document, the objects of which must match one of the objects of the Landfill Tax Regulations 1996 (Regulations).
- Not be controlled by local authority or Landfill Operator (LO) members.
- Operate in England or Northern Ireland.
You can find out more on enrolling on the EB page of our website.
Q. Where can I find a list of people who will fund the project I wish to undertake?
A.
Within the LCF there are two types of organisation that can fund a project. These are Environmental Bodies (EBs) who distribute funds on behalf of Landfill Operators (LOs) and LOs themselves . You can identify funders in your area through our funders search. The list of registered landfill operators is available from the HM Revenue and Customs Website.
Q. Am I eligible to receive Landfill Communities Fund (LCF) funds?
A.
Organisations looking to fund projects in England or Northern Ireland are eligible to receive LCF funds if they fit the criteria. A very wide range of not-for-profit organisations may register as Environmental Bodies (EBs) and receive Landfill Communities Fund (LCF) money. In addition, many organisations benefit from LCF funding without enrolling as EBs, choosing instead to work with other EBs who provide funding. We strongly recommend that you find your funding before applying to enrol with us as there is a £100 enrolment fee and not all routes of funding require you to be enrolled as an EB
Q. How does the Landfill Communities Fund (LCF) work?
A.
Landfill Operators (LOs) in England and Northern Ireland pay a landfill tax to HMRC for every tonne of waste they dispose of.
The LCF is is a tax credit scheme that helps offset some of the negative impacts of living near landfill sites. Under the schenme, LOs can direct part of their landfill tax to non-profit organisations that run community and environmental projects near these sites. To receive LCF funds directly from an LO, these organisations must enroll with Entrust as EBs. However, most organisations receive funds from funding EBs, which distribute money on behalf of LOs. A list of these funding EBs is available on our website, and enrolment with Entrust is not required when receiving funds from them.