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How does LCF operate?

The LCF enables Cory, as a landfill operator, to make contributions to approved Environmental Bodies. Maximum contributions are limited to 6.5% (formerly 20% under the old scheme) of Cory’s landfill tax liability. The 6.5% of tax liability is reclaimable from Her Majesty’s Customs and Excise, providing that 10% of the total contribution is from Cory or a third party.