Q. What are my obligations as an enrolled EB?


EBs must ensure that all LCF funds received are spent compliantly; sufficient records of all LCF income and expenditure are maintained and statutory reporting requirements are met.

You can take ENTRUST's 30 minute online training module to understand the obligations of an enrolled EB. The module can be accessed through this EB Enrolment Module link.

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 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.

Q. Can I start a project as soon as I have enrolled?


All projects must be approved by your fund provider and approved by us before any Landfill Communities Fund (LCF) money can be spent or works carried out.

Q. What is the Environmental Bodies (EBs) Accreditation scheme?


The Environmental Body (EB) Accreditation process was introduced in 2007. Following the reduction in the size of the Landfill Communities Fund (LCF) the Accreditation Scheme was closed in 2018, with a transition period for those accredited EBs who expressed a case to retain certain elements of the scheme. 

Q. When you're completing a compliance inspection, who do you need to see and at which sites?


We will need to speak to the people with knowledge of your management procedures, financial records and specific project records, or to someone who has authority to discuss these areas.

Most visits are conducted at the Environmental Body main contact address provided by you at the time of Registration. Alternatively we are more than happy to attend a project site if this is more suitable. We may also need to visit one or more of your projects so we can check that they have been delivered according to the plan and remain in compliant use. We will tell you in advance of the appointment which projects we want to visit.

Q. What information do the compliance inspectors need?


The inspectors will need to see a range of documents and records which demonstrate how Landfill Communities Fund (LCF) monies have been spent and that you have complied with your regulatory obligations. These will include:

  • Bank statements and mandates for LCF accounts;
  • Management accounts and information on your running costs charged to the LCF;
  • Details of how qualifying contributions have been spent and information on Contributing Third Parties;
  • Project files (including project costings, budgets, project expenses and invoices);
  • Any contracts, planning permission or other legal obligations;
  • Any documented procedures you use;
  • Your Board papers and project approvals; and
  • Your governance structure.

We will provide specific details in the confirmation of visit email or letter. During the visit the inspector may also ask to see additional random samples of files as is normal audit practice.

We will always try prior to the visit to review information we hold on you including Annual Returns (Form 4), Contributions (Form 3), Transfer (Form 7), Director/Trustee records and your Memorandum and Articles so that we do not ask for information previously supplied. As part of your preparation for the visit it would be helpful if you could review these details before the visit to ensure all of your records are up-to-date.

You can find out more about our inspections in our compliance inspections leaflet

Q. Why am I being inspected?


ENTRUST are the Regulator of the Landfill Communities Fund. In order to satisfy our Regulatory duties we carry out an annual schedule of compliance inspections. The majority of our visits are routine and are nothing to be concerned about.

Our visits are risk-based and these are identified through our risk model and incorporate a number of risk indicators. The key indicators include:

  • The amount of Landfill Communities Fund (LCF) monies received, spent or uncommitted;
  • Your performance in complying with statutory obligations, such as return of your Statutory Annual Return, Form 3 Contribution or Form 7 Transfers information; and
  • The results of previous compliance inspections.

We will also act on any information received indicating possible non-compliance with the Regulations. You can find out more about our inspections in our compliance inspections leaflet.

Q. What can I expect at a compliance inspection?


There are two main types of inspection: a project compliance (PC) inspection and a control framework inspection (CFI). Both of these inspections look at how your organisation is managed and how your projects have been delivered.

The length of the inspection will vary dependant on the size of your organisation and a compliance inspector will contact you to arrange a convenient date and time to carry out the inspection. When making the appointment the inspector will tell you what we intend to review at the visit, including details of some specific projects, and will explain what will be required of you. This will also give you a chance to ask any questions you may have. We will then confirm all of the details discussed in an email or a letter.

We understand that Environmental Bodies in some cases are run by a group of volunteers or individuals, we will therefore try and ensure that the disruption to you is minimised. However if you have any concerns please speak to your Compliance Inspector arranging the visit or either of the Compliance Managers. All contact details are held on our website.  

On occasion, we may complete a desktop review instead of an inspection visit. If we complete a desktop review we will ask you to supply documentary evidence to us to support the review.

You can find out more about our inspections in our compliance inspections leaflet.

Q. Why do you carry out compliance inspections?


ENTRUST are the regulator of the Landfill Communities Fund (LCF). We have a duty to make sure that Environmental Bodies (EBs) receiving LCF monies are working within and meeting the Regulations of the scheme.

One way of doing this is by visiting you and your projects to look at your procedures and records. We will always notify you, prior to the visit, of the documentation we will wish to review. In addition, wherever possible, we will give you prior notice of our intention to visit.

We can also offer advice and recommendations for improvement at the inspections.

You can find out more about our inspections in our compliance inspections leaflet.

Q. How do I subscribe to an RSS?


Most modern browsers have an RSS feature as part of their bookmarks system. To subscribe either click on the small RSS symbol, normally located at the right hand side of the address bar, or go to our RSS feed page and you should be prompted with on-screen instructions.

Alternatively, if you do not wish to use your browser to subscribe there are stand-alone applications available such as Omea Reader for Windows and NetNewsWire for the Mac.

Q. What is RSS?


RSS is a fairly new technology for collecting content from various sources and displaying it all in one place. It is automatically updated at regular intervals so when you check your RSS Reader or Aggregator you can be sure it is displaying up to the minute information.

If you subscribe to a site's RSS feed you can stay up to date with the site's news, or whatever other content they may choose to transmit, without having to visit the site every time.