Landfill Tax and the Landfill Communities Fund
Any waste that is discarded which cannot be reused, reprocessed or recycled may ultimately be disposed of in a landfill site. To encourage Landfill Operators (LOs) to re-use, recycle, recover more value from waste and use more environmentally friendly methods of waste disposal, Landfill Tax is charged on each tonne of waste sent to landfill.
LOs are able to redirect a small proportion of landfill tax liability (currently 4.2%) to support a wide range of community and environmental projects in the vicinity of their landfill sites through the LCF. The LCF is regulated by ENTRUST on behalf of HM Revenue & Customs, and the projects are delivered by enrolled Environmental Bodies (EBs), RSWT is an EB.
Since its inception in 1996, over £1 billion has been spent on more than 32,000 projects across the UK. For further information, please visit www.entrust.org.uk or see HMRC’s general guide to Landfill Tax