Leaving the LCF scheme

Environmental Bodies (EBs) who have delivered the aims or projects for which they were formed, may find that it is no longer beneficial to be enrolled in the Landfill Communities Fund (LCF).

EBs can request to voluntarily revoke from the scheme. You can find more information about leaving the LCF on the revocation page of our website or through the FAQs on the right hand side of this page.

Until an EB revokes from the LCF they must continue to comply with the statutory obligations placed on EBs under the scheme, which includes submitting a Statutory Annual Return by 28 April every year, even if they have not received or spent any LCF money during the reporting period.

If you have any questions about leaving the LCF please contact our Helpline on 01926 488 300 or by emailing compliance@entrust.org.uk

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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 it is no longer beneficial to be enrolled in the Landfill Communities Fund (LCF) scheme. EBs who no longer intend to apply for LCF money are able to voluntarily revoke 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 which is available on the EB dashboard in ENTRUST Online (EOL). You can also read our 'How to request voluntary revocation through ENTRUST Online (EOL)' Guide which is available on our Resources and How To Guide page.

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 submit the EB's voluntary revocation request 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 EB is forcibly revoked it means the organisation can no longer receive or spend Landfill Ccommunities Fund (LCF) money and all Directors or Trustees involved in the running of the EB will be disqualified from involvement in any other EB now or in the future. In addition, HMRC has the power to reclaim tax credits from the donating Landfill Operator (LO) where qualifying contributions have not been spent compliantly.