[holding answer 23 April 2009]: The purpose of the recycling credits scheme is to pass on to recyclers the savings their recycling made in disposal and collection costs that would have been incurred by the authority. This means the party doing the recycling is paid by the authority where the waste originated.
The Landfill Tax Credit Scheme is now called the Landfill Communities Fund. It is a voluntary scheme whereby landfill site operators can only claim tax (landfill tax) credits for 90 per cent. of contributions (up to 6 per cent. of their annual landfill tax liability) they make to environmental organisations in support of environmental and community projects. One of the aims of the scheme is to redress some of the disadvantages for those living within close vicinity of a landfill site. The scheme is regulated by Entrust and overseen by HM Revenue and Customs.