Landfill Communities Fund
Tax on landfill waste was introduced in 1996 as a means to reduce the amount of land-filled waste and to promote a shift to more environmentally sustainable methods of waste management.
The Landfill Communities Fund encourages landfill site operators to contribute money to enrolled Environmental Bodies to carry out projects that meet the environmental objects of the Landfill Tax regulations.
Landfill Operators
Landfill operators (LOs) can redirect, as a voluntary donation, up to 6.8% of their annual Landfill Tax liability to environmental bodies approved by the fund’s regulator ENTRUST. They can then claim a tax credit worth 90% of that contribution from HM Revenue & Customs.
ENTRUST
ENTRUST, the trading name of the Environmental Trust Scheme Regulatory Body Ltd, is the sole regulator of the Landfill Communities Fund.
ENTRUST's prime responsibilities are to enrol qualifying organisations as Environmental Bodies and to audit and inspect their activities to ensure compliance with the requirements of the Landfill Tax Regulations 1996.
All projects are individually registered through ENTRUST, so all parties have the assurance that the project meets the required criteria.
Environmental Bodies
Environmental Bodies must be enrolled by ENTRUST before they can receive any Landfill Tax money contributed by LOs. The regulations specify the kind of organisations that are eligible to enrol. For example, they must be non-profit-making. They can be corporate bodies, or trusts, partnerships or unincorporated bodies. There are detailed rules about an organisation's control and management.