News Stories

Biffa Award funding news: Closure of funding for Scotland
28 May 2014

The Scotland Act 2012 provides for landfill tax to be devolved to Scotland. From 1 April 2015, operators of landfill sites in Scotland will no longer be liable to pay UK landfill tax for waste disposed of at their Scottish sites. Instead they will be liable to register and account for Scottish Landfill Tax (SLfT).

As a result of the devolution of landfill tax to Scotland from 1 April 2015, credit against landfill tax for contributions to the Landfill Communities Fund (LCF) will relate only to tax liable from landfill sites in England, Wales and Northern Ireland. Spending of these contributions by EBs will be limited to projects within these three nations. 

The Government recognises that on 31 March 2015, EBs will hold unspent funds from contributions by landfill operators located throughout the UK.  Therefore there will be a two year transitional period, from 1 April 2015 until 31 March 2017, during which these unspent funds can be spent on projects located throughout the UK, including Scotland. 

There are no Biffa landfill sites generating LCF income in Scotland, therefore our objective is to wind down current projects to ensure they finish before the deadline date above. 

In order to allow sufficient time for projects based in Scotland to complete within the timescales mentioned above, the deadline for full stage applications for both small and main grants was set for the 1 September 2014.  No further applications will be invited forward after this date. 

What happens now?

On 21 January 2014, the Landfill Tax (Scotland) Act 2014 was given Royal Assent.

As and when further information becomes available ENTRUST will provide an overview and links on this pageYou can also see the latest information from HM Revenue & Customs.


If you have any questions or would like any further information please contact the Scottish Environmental Protection Agency (SEPA).


The Scottish Government has launched a consultation asking for views on the draft subordinate legislation on Scottish Landfill Tax and ways in which the tax can operate effectively and efficiently in Scotland. The consultation includes questions on proposals relating to the funding mechanism and operational structure of the Scottish Landfill Communities Fund.