Revocation

There are two ways an organisation’s Environmental Body (EB) status can be revoked or removed from the Landfill Communities Fund (LCF) scheme; voluntary revocation and forcible revocation.

Voluntary revocation

EBs who have delivered the aims or projects for which they were formed may find that they no longer need to be enrolled in the LCF scheme. EBs who no longer intend to apply for LCF money are able to voluntarily resign their enrolment with us, provided they have completed their projects, correctly spent all of the LCF funds they have received and have complied with the ongoing statutory obligations on EBs; such as the requirement to submit an Annual Return and maintain up-to-date records of Directors and Trustees. 

EBs requesting voluntary revocation will be assessed for compliance with the Regulations and may be subject to a Compliance inspection to confirm that all regulatory requirements have been fulfilled. Once all checks have been completed satisfactorily, the Compliance Manager will recommend voluntary revocation of the EB to the ENTRUST Board for their approval. 

If you wish to request voluntary revocation of your organisation please see the 'Guide to voluntary revocation' which can be found at the bottom right hand side of this page.

You will need to download the 'voluntary revocation request form' and once you have completed the form please either email the form, as an attachment, to our compliance team or post it to the compliance team at the address ENTRUST, 60 Holly Walk, Leamington Spa CV32 4JE. Please note, unlike forms in ENTRUST online (EOL) the voluntary revocation form does not automatically submit to ENTRUST.

Forcible revocation

If an EB’s activities have resulted in a serious breach in the Landfill Tax Regulations 1996 (Regulations), we may refer the EB to HM Revenue & Customs (HMRC) for enforced revocation.

If an organisation is forcibly revoked as an EB it means it can no longer receive or spend LCF money received from qualifying contributions contributed by Landfill Operators (LOs) and all Directors and Trustees involved in the running of the EB will be disqualified from involvement in any other EB. In addition, HMRC has the power to reclaim tax credits from the LOs where qualifying contributions have not been spent compliantly.

We maintain a list of all organisations voluntary and forcibly revoked from the scheme. We recommend that potential funders (EBs and LOs) refer to these lists before making any donations to organisations. Details of all forcibly revoked EBs and the voluntary revocations approved at the last ENTRUST Board meeting are available as related documents at the bottom right hand side of this page. You can use our EB Search function to check if an organisation is enrolled in the scheme. If you are unsure of the status of an organisation you wish to fund, please contact us on 01926 488 300.

Environmental Bodies

FAQs

Q. How does my EB end its enrolment with ENTRUST?

+

Environmental Bodies (EBs) who have delivered the aims or projects for which they were formed, may find that they no longer need to be enrolled in the Landfill Communities Fund (LCF) scheme. EBs who no longer intend to apply for LCF money are able to voluntarily resign their enrolment with us, provided they have completed their projects, correctly spent all of the LCF funds they have received and have complied with the ongoing statutory obligations on EBs. If you wish to request voluntary revocation of your organisation please complete the Voluntary revocation request form

Q. What is the process for voluntary revocation of my EB?

+

Environmental Bodies (EBs) requesting voluntary revocation will be assessed for compliance with the Regulations and may be subject to a Compliance inspection to confirm that all regulatory requirements have been fulfilled. Once all checks have been completed satisfactorily, the Compliance Manager will recommend voluntary revocation of the EB to the ENTRUST Board for their approval. You can read more about revocation here.

Q. What is forcible revocation?

+

If an Environmental Body's (EB's) activities have resulted in a serious breach in the Landfill Tax Regulations 1996 (Regulations), we may refer the EB to HM Revenue & Customs (HMRC) for enforced revocation.

If an organisation is forcibly revoked as an EB it means it can no longer receive or spend Landfill Ccommunities Fund (LCF) money from qualifying contributions donated by Landfill Operators (LOs) and all Directors or Trustees involved in the running of the EB will be disqualified from involvement in any other EB. In addition, HMRC has the power to reclaim tax credits from the LOs where qualifying contributions have not been spent compliantly.