Environmental Bodies

• be a not-for-profit organisation;
• not be controlled by a LO or a local authority (LA);
• share an aim and objective with the aims and objectives of the LCF;
• operate in England or Northern Ireland.

EBs don't have to be charities but any surplus funds they make must be used to further their organisation's objectives. Any surplus must not be used to pay dividends or other rewards. LCF monies can only be spent on projects in England or Northern Ireland. The LCF closed in Wales on 31 March 2018 and in Scotland on 31 March 2015. For more information please visit the Wales and Scotland page of our website.

To enrol as an EB you can register to use ENTRUST Online (EOL) and submit your application electronically via a Form 1. In support of your application we will need a copy of your governing document and an application fee of £100. The application fee is non-refundable and covers the cost of reviewing your application and enrolling your organisation into the LCF. Payment options are included in the application form.

You should speak to your funder before submitting your application. Some funders act as distributive Environmental Bodies and may register your project on your behalf.

EBs must comply with The Landfill Tax Regulations 1996 (Regulations).  Our role is to regulate the use of LCF monies and guide EBs through their responsibilities, ensuring they remain compliant. Following our guidance will help EBs minimise the risk of non-compliance with, or breaches of, the Regulations which are serious matters that could result in referral to HMRC for consideration of forcible revocation from the scheme.

For further details on how to enrol as an EB and the obligations placed upon an EB, please see our Guidance Manual. We also have an online training module which provides more information about the obligations and responsibilities of an enrolled EB. The module takes approximately 30 minutes and can be accessed through SurveyMonkey by selecting the EB Enrolment Module link. There are further resources at the bottom of this page and you can also visit our FAQ page or contact our helpline at helpline@entrust.org.uk or on 01926 488 300.