The Scottish Landfill Communities Fund (SLCF) is a tax credit scheme that enables operators of landfill sites to contribute money to Approved Bodies to carry out projects that meet environmental objectives. The Scottish Government has committed to establishing a replacement for the landfill communities fund, replacing the UK fund from 1 April 2015 onwards. The new scheme will maintain the ‘private’ status of contributions, facilitating the ability of projects to receive match funding from public and European sources.
The new fund is available for communities who face a disamenity through their proximity to a landfill site or transfer station. Scottish Ministers have stated that they will raise the maximum amount of funding available to projects for the first three years of the scheme by 10% compared to the current scheme. There are also transitional arrangements for a two year period to 31st March 2017, by which time all remaining LCF money must be spent.