SLfT7018 - Transitional arrangements for UK LCF and SLCF

SLfT guidance on the transitional arrangements between the UK Landfill Communities Fund scheme and the Scottish Landfill Communities Fund scheme.

The UK Landfill Communities Fund (LCF) and the SLCF are two different schemes. Money generated under UK Landfill Tax can only be spent on projects enrolled under the UK LCF and money generated by SLfT can only be spent on projects enrolled under the SLCF.

The UK LCF will cease to be funded from Scottish landfill operators from the 1 April 2015 but projects may continue to be funded in Scotland from the UK scheme provided all of the funds are utilised by the 31 March 2017. Landfill operators in Scotland will not be able to contribute to the UK LCF after 1 April 2015.

Scottish funds already allocated to UK scheme projects prior to 1 April 2015 may continue.

UK generated funds will have until 31 March 2017 to be utilised in UK LCF projects which are located in Scotland.

If you fund both the UK LCF and the SLCF (because you have operations both in Scotland and in the rest of the UK) then the funds should be clearly separated. We would expect you to ensure that any approved body to which you give SLCF-related money keeps that money in separate bank accounts from any UK LCF-related money which they may deal with.
 

Ref ID: 
SLfT7018
Archive Date: 
10 March 2015
Last updated: 
10 March 2015
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