Leaving the LCF scheme

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).

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 will continue to have statutory obligations under the scheme, which include completing the Statutory Annual Return (Form 4) by 28 April every year. EBs are required to complete a Form 4 even if they have not received or spent any LCF money during the reporting period.

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

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FAQs

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

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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?

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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?

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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.