There are two ways an Environmental Body (EB) with enrolled status can be revoked or removed from the Landfill Communities Fund (LCF) scheme; voluntary revocation and forcible revocation.
EBs who have delivered the aims or projects for which they were formed may find it is no longer beneficial to be enrolled in the LCF scheme. EBs who no longer intend to apply for LCF funds are able to request that their enrolment with ENTRUST is revoked, provided they have completed all their projects, compliantly spent all of the LCF funds they have received and have complied with the statutory reporting 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 due diligence checks have been completed satisfactorily, the Compliance Manager will submit the EB's voluntary revocation request 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 the voluntary revocation form does not automatically submit to ENTRUST.
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 EB is forcibly revoked from the scheme, the organisation can no longer receive or spend LCF money and all Directors and Trustees involved in the running of the EB will be disqualified from involvement in the management of any other EB both now and in the future. In addition, HMRC has the power to reclaim tax credits from the LOs where qualifying contributions paid to EBs 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.