Contributions and Contributory Third Party (CTP) - change to notifications
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...