Commentary

V20.148 Landfill Communities Fund

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.148 Landfill Communities Fund

Part V20 Landfill tax | Commentary

V20.148 Landfill Communities Fund

The Landfill Tax Communities Fund, formerly known as the Landfill Tax Credit Scheme provides a way for certain organisations to receive financial contributions from landfill site operators in order to carry out environmental projects; and for site operators to obtain landfill tax credits in recognition of their contributions.

When landfill tax was introduced it was decided that the environmental benefits of the tax should not be limited to a fiscal disincentive to dump waste in or on the land. The Landfill Tax Communities Fund would allow a proportion of the revenue raised by the tax to be used to fund environmental projects. The scheme allows a registered site operator to claim a tax credit worth 90% of any contribution he makes to an environmental body approved by ENTRUST. ENTRUST is the regulatory body appointed by HMRC to monitor the scheme. A site operator can make contributions up to the equivalent of 5.3% of his landfill tax liability for the year commencing 1 April 2017. This percentage is reviewed on an annual basis.

DateMaximum % credit
1 October 1996 to 31 March 2003
2003–20046.5%
2004–20056.8%
2005–20066.0%
2006–20076.7
2007–20086.6%
2008–20096.6%
2009–20106.0%
2010–20115.5%
2011–20126.2%
2012–20135.6%
2013–20146.8%
2014–20155.1%
2015–20165.7%
2016–20174.2%
2017–20185.3%
2018–20195.3%
2019–20205.3%
2020–20215.3%

Under the Landfill Tax Credit Scheme, a proportion of the revenue raised by landfill tax (the Landfill Communities Fund) can be ploughed back into environmental projects. The scheme is regulated by ENTRUST, a private, not-for-profit

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