Waste Management Research Limited

Landfill Tax Credit Scheme (LTCS)

Landfill tax was introduced in 1996 to reflect the impact of landfill on the environment. The tax is collected on the tonnage of all material disposed of in landfill sites and collected by Landfill Operators on behalf of HM Revenue and Customs.

The Landfill Tax Credit Scheme (LTCS) was set up to encourage and enable Landfill Operators to support a wide range of environmental projects by giving them a 90 per cent tax credit against their donations to Environmental Bodies (such as Waste Management Research Limited). These donations are capped at 6.0 per cent of the Landfill Operators landfill tax liability.

Currently approximately £800 Million of Landfill Tax funding has been donated by Landfill Operators to over 2000 Environmental Bodies who have and are administering over 25,000 different projects.

The vast majority of projects that have received funding are Object D projects which are for the provision or maintenance of public amenities within 10 miles of a licensed landfill site.

In 2003 the LTCS was altered so that only 6% of the landfill tax liability could be donated to environmental projects from the original 20%. The objects relating to research and recycling (Objects C and CC) were removed from the scheme and the funding from these projects diverted to other bodies.

LTCS News

• July 2006

  HM Revenue and Customs have announced that the Landfill Tax Credit Scheme is changing its name to the Landfill Communities Fund.

• June 2005

  LTCS audited by National Audit Office. View the NAO document (in Adobe PDF format).

• March 2005

  WMRL changes ownership from three employees of Robert Long Consultancy Limited to 5 directors all employed by White Young Green PLC.

• October 2003

  New Object on Biodiversity (Object DA) - This Object will enable LTCS funds to be used on projects designed to protect natural habitats and wildlife.

• August 2003

  LTCS Restructuring - ENTRUST have been reorganized into a centralised entity based around the Sale office. All the regional offices will be closed.

  ENTRUST will be placing compliance at the centre of their activities in future.

• April 2003

  Objects C and CC - As of the 1st of April 2003 Objects C and CC have been removed from the LTCS.