Welcome to the
Landfill Tax Credit Scheme (LTCS) on the web.
This site is
maintained by ENTRUST, the regulator of the landfill tax credit
scheme as part of its commitment to provide easy access to the
information required to participate effectively in the LTCS and to
assist others by offering easy access to the information it holds.
This site acts a portal for the scheme and includes
information and links to many others with a stake in the LTCS's
success or failure.
The landfill tax credit scheme was
introduced with the landfill tax in October 1996 and enables
landfill site operators to donate up to 6.5 per cent of their
landfill tax liability to environmental projects in return for a 90
per cent tax credit. These projects should conform to one of six
objects set for the LTCS
The Purpose of the
LTCS
The LTCS was designed to help mitigate the
effects of landfill upon local communities. It encourages
partnerships between landfill operators, their local communities and
the voluntary and public sectors.
Welcome to the Landfill Tax Credit
Scheme 