De-Registration from the LCF

Environmental Bodies (EBs) can exit the LCF scheme in two main ways: they can choose to leave voluntarily or be removed by HMRC due to serious non-compliance.

Voluntary De-registration

EBs that have fulfilled their goals or completed their projects may decide they no longer need to be registered as an EB. Those that don't plan to apply for further LCF funding can also request to end their registration with Entrust. Voluntary De-registration is available to those EBs that have finished all their projects, responsibly managed all LCF funds received, and fulfilled their reporting responsibilities, such as submitting an Annual Return and maintaining up-to-date records of their Directors and Trustees.

However, EBs that request voluntary de-registration must still comply with the Regulations. To this end, they may be subject to a Compliance Inspection to ensure that all regulatory requirements have been met. Once these evaluations are satisfactorily completed, the Compliance Manager will forward the EB's application for voluntary departure to the Entrust Board for approval.

To request voluntary de-registration, refer to the 'Guide to voluntary de-registration' at the bottom right of this page. You can also request it through Entrust Online (EOL) by using the 'Leaving the Scheme' tab. This process includes checks to ensure your EB has completed necessary actions before leaving the scheme. If you cannot access the online form, contact the Compliance team at 01926 488 311 or email

Forcible Revocation

EBs that significantly breach the Landfill Tax Regulations 1996 may be forcibly revoked. This is very rare, and done through a referral to HM Revenue & Customs (HMRC) after issues are not able to be resolved.

A forcibly revoked EB cannot receive or spend LCF funds. All Directors and Trustees of the EB are banned from managing any other EB, now or in the future. HMRC also has the authority to reclaim tax credits from Landfill Operators (LOs) if the funds given to EBs are not spent properly.

We keep a list of all EBs that have been revoked, voluntarily or forcibly. We advise potential donors (EBs and LOs) to consult these lists before making donations. Information about forcibly revoked EBs and voluntary de-registrations approved at the last Entrust Board meeting can be found at the bottom right of this page. Use our EB Search function to check if an organisation is enrolled in the scheme. If you have doubts about an organisation's status you wish to fund, contact us at 01926 488 300.

Environmental Bodies


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.