Landfill Tax Credit Scheme (LTCS)

Under the Landfill Tax Credit Scheme introduced in October 1996 landfill operators can redirect, as part of a voluntary donation, a proportion of their tax to fund environmental projects. The scheme encourages partnerships between the landfill operators, their local communities and the voluntary and public sectors.

The scheme allows registered landfill site operators to contribute up to 20% of their landfill tax liability for the year to environmental bodies approved by ENTRUST. They can then claim a tax credit worth 90% of that contribution. The aim of is to encourage more sustainable waste management practices, including recycling and to deliver lasting environmental and community benefits.

Environmental bodies must be non-profit making, have a written constitution and there are detailed rules about control and management of the organisation. Approved environmental bodies must not use the contributions they receive from landfill operators for the benefit of any of their contributors.

ENTRUST is the regulator of environmental bodies for the Landfill Tax Credit Scheme. ENTRUST enrols, monitors and audits environmental bodies who receive money for environmental projects from landfill operators, and scrutinises projects to make sure they meet the scheme's objectives.

ARENA Network is an approved environmental body enrolled with Entrust. Landfill tax is received from several sources and distributed to support projects. Wherever possible ARENA Network will use Landfill tax funding as a lever to additional funding.

Here are some examples of research that ARENA Network funds with the help of the Landfill Tax Credit Scheme:

LCA: Opportunities, Benefits and Barriers associated with the Use of Glass Waste as Aggregate in Coated Roadstone

Destruction of Organic Contaminants by TiO2 Photocatalysis

Investigation into the Viability of Selective Metal Recovery from Waste Streams Containing Low Concentrations of Metal Ions