End of enrolment for Scottish EBs

25 Oct 2017

The enrolment of Scottish EBs, holding no UK Landfill Communities Fund (LCF) monies, with the UK LCF will cease on 31 December 2017 unless they request to remain enrolled.

The UK LCF ceased to operate in Scotland after 31 March 2015 and was followed by a two year transitional period to allow for any remaining LCF monies to be spent. No UK LCF monies can now be spent on projects in Scotland or the running costs attributable to them. Despite the cessation of the scheme those EBs remaining in Scotland are still required to submit Statutory Annual Returns each year.

In order to minimise the administrative burden on Scottish EBs going forwards ENTRUST has written to those which hold no LCF monies advising them of their ongoing responsibilities and that their enrolment within the UK LCF will cease automatically on 31 December 2017 unless they notify ENTRUST that they wish to remain enrolled by 1 December 2017.

To be eligible for automatic cessation of enrolment Scottish EBs must have no outstanding Annual Returns. Correspondence to Scottish EBs currently frozen from the scheme for failing to submit a Statutory Annual Return has included a request that they submit any outstanding Annual Returns by 1 December. Scottish EBs which do not submit their outstanding Annual Returns by 1 December 2017 will be considered for referral to HMRC for forcible revocation from the UK LCF scheme.