The Landfill Communities Fund (LCF) is an innovative tax credit scheme enabling operators of landfill sites in England, Northern Ireland and Wales to contribute money to organisations enrolled with ENTRUST as Environmental Bodies (EBs).

The LCF allows Landfill Operators (LOs) to contribute a portion of their landfill tax liability to community and environmental organisations to 'offset' some of the negative impacts of living in the vicinity of a landfill site.

LOs contributing to the LCF are able to claim a credit (5.3% in 2017/2018) against their landfill tax liability. The percentage is called the diversion rate and is set each year by Government. The credit LOs are entitled to is 90% of the contribution LOs make to EBs. They then either bear the remaining 10% themselves or can ask an independent third party (described as the Contributing Third Party) to make up the difference.

Find out more.