As the Regulator of the Landfill Communities Fund (LCF) operating on behalf of our commissioners, HM Revenue & Customs (HMRC), ENTRUST undertake several functions to ensure compliance with the Landfill Tax Regulations (1996) (Regulations). More...
Each year all enrolled Environmental Bodies (EBs) are required to complete a Statutory Annual Return to report their expenditure of Landfill Communities Fund (LCF) monies to ENTRUST. The return for 2021/2022 will be due by the deadline of 28 April 2022. More...
Following the Budget announcement on Wednesday 27 October 2021, the Landfill Communities Fund (LCF) for 2022-2023 is set at £30.8m. The diversion rate for contributions from Landfill Operators will remain at 5.3 per cent. More...
In accordance with the Terms of Approval (TOA) and the agreed Reporting Schedule between ENTRUST and HM Revenue & Customs (HMRC) in our 2021-2024 Corporate plan, in August 2021 ENTRUST provided HMRC with a Value for Money (VfM) report containing an analysis for the period 2018/2019 to 2020/2021 of the value of Landfill Communities Fund (LCF) monies invested in projects and VfM data for projects completed in the 2020/2021 reporting year. More...
Following discussion with HM Revenue & Customs (HMRC) in 2017 we agreed it would be constructive and informative to send Landfill Operators (LOs) who contribute to the Landfill Communities Fund (LCF) an annual briefing on the Fund. More...
