Closure of the LCF in Scotland - additional reporting requirements

2 Aug 2016

In order to oversee the orderly and effective closure of the Landfill Communities Fund (LCF) in Scotland we introduced additional reporting requirements during the transitional period for those Environmental Bodies (EBs) based in Scotland who are holding LCF funds.

The additional reporting requirement applies to EBs who reported that they held a balance of funds at 31 March 2016 or if they received a transfer of LCF funds since 01 April 2016.

The next interim reporting period is from 01 April 2016 to 30 September 2016 and the deadline for submission of information is 14 October 2016.

Due to the reduction in the number of EBs affected by this reporting requirement, we are asking EBs to provide the interim reporting data by completing an Interim Financial Return and emailing it to All EBs who are required to provide interim reporting data for Scotland have been emailed a copy of the paper form along with details of the reporting requirements and the reporting timetable.

All LCF funds must be spent by 31 March 2017 and to ensure EBs meet this target, we shall be requesting regular financial updates on the following dates:

Reporting Period Date information is required
01 April 2016 to 30 September 2016 14 October 2016
01 October 2016 to 31 October 2016 14 November 2016
01 November to 30 November 2016 14 December 2016
01 December to 31 December 2016 14 January 2017
01 January to 31 January 2017 14 February 2017
01 February to 28 February 2017 14 March 2017
01 April 2016 to 31 March 2017 31 March 2017


Any funds held by EBs on 01 April 2017 will be subject to clawback by HMRC from the contributing Landfill Operator. We have recently published a new guidance note which outlines the ongoing obligations for EBs in Scotland.

Once all LCF activity has been completed, EBs should complete a statutory annual return (Form 4) and request their registration in the scheme be ended by downloading a Voluntary Revocation request form and emailing the form to the ENTRUST Compliance Manager. EBs in Scotland who remain enrolled in the LCF should ensure that they have read the guidance note and are familiar with their continued obligations under the scheme.