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Can Landfill Tax Credits be used as an industrial contribution?

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Can Landfill Tax Credits be used as an industrial contribution?

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A. NO. Following a review by the DTI State Aid Unit, it was concluded that Landfill Tax Credits (LTC) represent public funding as the money is effectively uncollected tax. In any event, changes to Landfill Tax Credit Scheme (LTCS) have removed the possibility to support research and education projects .

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