Landfill Tax Credit Scheme Funded Public Spending Programme For Sustainable Waste Management


The Business Resource Efficiency in Waste Fund was established to return to business £284 million of money raised over the period 2005 - 2008 through the landfill tax escalator. Some of this was available via NISP and Oxfordshire CC scheme to local authorities increasing recycling services to SMEs.  From 2010/11 these work streams have been incorporated into WRAP as the single delivery body.

A successor to the BREW fund has yet to be announced.  Further landfill tax revenues are added to the EPCS Block (Government) grant to local authorities.

Northern Ireland

Landfill tax credits are no longer allocated to waste reduction and recycling activities in Northern Ireland.

The Northern Ireland Assembly Rethink Waste Fund also supports partnership working between local councils and community/third sector organisations on schemes which will boost waste recycling and reuse (both capital and revenue funding potentially available).


LTCS no longer used to directly fund waste management projects. 

Zero Waste Scotland has a range of funding opportunities for businesses, communities etc, for example the Zero Waste Community Engagement Fund:


Landfill Tax Credit Scheme  funds spent on strategic projects to implement the Wales waste strategy