The Landfill Communities Fund ceases in Scotland from 1 April 2015. We have published a guidance note to inform Environmental Bodies (EBs) about the changes and requirements through the transitional period.
Responsibility for the collection and administration of Landfill Tax in Scotland is devolved to the Scottish Government from 1 April 2015. This affects the LCF which ceases in Scotland from 1 April 2015. There is a two year transitional period to enable LCF projects in Scotland to be completed and for all remaining LCF funds in Scotland to be spent. The transitional period runs from 1 April 2015 to 31 March 2017. EBs can continue to register projects in Scotland with us during the transitional period but all projects must be completed by 31 March 2017.
This guidance note outlines the background to the changes which are made as a result of the closure of the LCF in Scotland. It provides guidance on the record-keeping, reporting and other obligations of EBs throughout the transitional period.
This guidance note should be read by all EBs as it affects EBs throughout the UK. We will provide separate guidance on additional issues raised by the closure of the LCF in Scotland which only affect EBs in Scotland.