Angus Environmental Trust supports a broad range of community driven environmental projects using funding paid into the trust by Angus Council to offset part of its landfill tax liability.

Angus Council in its role as landfill site operator paid £110,468 under the revised Landfill Communities Fund to the Angus Environmental Trust during the year October 2009 to September 2010,

The Landfill Tax Regulations 1996 and Landfill Tax (Amendment) Regulations 1999 established the Landfill Tax Credit Scheme now named the Landfill Communities Fund. Since October 1996 landfill site operators have been liable for payment of landfill tax based on the tonnage of material landfilled with the option of offsetting part of the tax by making payments to environmental bodies. Angus Council as landfill operator chose this alternative course of action and annually makes payment to Angus Environmental Trust.

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