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, Northern Ireland or Wales.

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, Northern Ireland or Wales. The LCF closed in Wales on 31 March 2018. There is a two year transitional period which will end on 31 March 2020 to allow projects to complete and for EBs in Wales to spend their remaining funds. For more information please visit the Wales 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 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 (DEBs) 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 or breach of the Regulations which are serious matters that could result in enforcement action or 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 [email protected]