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Introducing the LCF

The Landfill Communities Fund began in 1996 when the Landfill Tax Act was introduced to encourage the reduction and recycling of waste. The LCF allows about 6.5% of the landfill tax collected at landfill sites to be diverted to not for profit "Environmental Bodies" (EBs) such as TOE.

This funding is then made available to community and environmental projects in the vicinity of a landfill site. Landfill Operators can choose whether to take part in the scheme or not. ENTRUST, a Government appointed regulator accountable to HM Revenue and Customs, ensures all activities within the LCF are compliant with the requirements of the Landfill Tax Regulations 1996. All projects funded through the LCF are registered with ENTRUST.