10 Oct 2012
We have clarified the position with regard to Landfill Communities Fund (LCF) monies being passed between Environmental Bodies (EBs).
Following discussions with HMRC we have produced a guidance note on this matter, which sets out that any contribution or part of a contribution passed from one EB to another, whatever the circumstances, constitutes the transfer of a qualifying contribution and as such the Regulations relating to transfers of contributions apply.