Responsibility for landfill tax in Wales was transferred to the Welsh Government on 1 April 2018. This impacted on the Landfill Communities Fund (LCF) in Wales which ceased after 31 March 2018, and following a two-year transitional period to spend any outstanding monies, the LCF in Wales concluded on 31 March 2020.
In June 2020, ENTRUST provided HM Revenue & Customs (HMRC) with an assessment of the Wales LCF closure programme. The report provided HMRC with a final position regarding the closure of the LCF in Wales and included a summary of the actions ENTRUST took in 2019/2020 to deliver its aims.
We are publishing a summary of the data contained in that report so that interested parties may access it and have an understanding of the closure of the scheme in Wales. The report is available on the right hand side of this page.