Welcome to ENTRUST News.
ENTRUST runs a number of training events each year, including basic training and open days. These events help people learn more about the Landfill Communities Fund (LCF), how it is run and what their obligations are under the Landfill Tax Regulations 1996 (Regulations). More...
We have a vacancy for a Quality Assurance and Performance Officer (QAPO). The main focus of this role is to: More...
In order to oversee the orderly and effective closure of the Landfill Communities Fund (LCF) in Scotland we introduced additional reporting requirements during the transitional period for those Environmental Bodies (EBs) based in Scotland who are holding LCF funds. More...
Responsibility for the new Scottish Landfill Tax was transferred to the Scottish Government on 1 April 2015, and the Landfill Communities Fund (LCF) closed in Scotland on 31 March 2015, with a two year transitional period until 31 March 2017 for EBs to complete projects and spend any remaining funds. A new scheme was introduced by the Scottish Government, this is administered by SEPA. More...
In November 2015 the Government outlined its intention to reform elements of the Landfill Communities Fund (LCF). In our Guidance Manual published in March 2016 we stated that when a Landfill Operator (LO) makes a contribution to an Environmental Body (EB) it can only claim a tax credit on 90 per cent of this contribution and is therefore left with a 10 per cent shortfall. EBs will be expected to report to ENTRUST how much of the shortfall is being met by their contributing LO. This information will be monitored by HMRC and the relevant data may be published. More...
