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<p>The Landfill Communities Fund (LCF) is a tax credit scheme into which landfill
operators contribute voluntarily. Since its introduction in 1996, the LCF has contributed
over £1.4bn to community projects in areas affected by a local landfill site. However,
as the LCF is a tax credit scheme, it reduces the government’s tax revenues. We therefore
have an ongoing responsibility to seek value for money for the taxpayer.</p><br /><p>Autumn
Statement 2015 announced changes to the Landfill Communities Fund. These changes were
set out following consultation by HMRC on reforms to the fund. A summary of consultation
responses, including those raising concerns about the Contributory Third Party (CTP)
payment, can be found here:</p><p><a href="https://www.gov.uk/government/consultations/reform-of-the-landfill-communities-fund"
target="_blank">https://www.gov.uk/government/consultations/reform-of-the-landfill-communities-fund</a></p><br
/><p>The government has received representations on the LCF reforms. We are taking
views into consideration and our priority is to ensure that the Fund operates effectively
and encourages money to be spent in the communities that need it.</p><br /><p>Information
on the number of landfill operators contributing to the LCF is not held in the form
requested. However, ENTRUST, the fund regulator, has published data on contributions
to environmental bodies. This is available at:</p><p><a href="http://www.entrust.org.uk/landfill-community-fund/statistics/"
target="_blank">http://www.entrust.org.uk/landfill-community-fund/statistics/</a></p>
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