12 Mar 2020
As part of the Budget announcement on 11 March 2020, HM Revenue & Customs (HMRC) published their Overview of Tax Legislation and Rates document which included paragraph 2.38 which relates to the Landfill Communities Fund (LCF):
"2.38 Landfill Communities Fund - As announced at Budget 2020, the government will set the value of the Landfill Communities Fund (LCF) for 2020 to 2021 at £35 million, with the cap on contributions by landfill operators remaining at 5.3 per cent of their Landfill Tax liability."
Following this, HMRC released their Landfill Tax Briefing. The briefing document is to the right hand side of this page, which also includes the ENTRUST levy for 2020-2021 which is set at 2.26 per cent.