The £2million Ticket Refunds Reserve has been set to refund spectators who see less than an hour's because of rain at the All England Club.
"It is no longer an economic proposition to take out an insurance policy against rain delays," the LTA's treasurer Derek Howorth told members at London's historic Queen's Club.
"The committee has therefore decided to self-insure this risk. As this is a risk to the surplus (the cash the LTA receives as proceeds from the tournament) in individual years, it is effectively an LTA risk and we decided to set up this specific reserve."
Wimbledon is a major money-spinner for the governing body of British tennis - in 2004, the LTA received £26.84million from the tournament.
