EBs in Scotland who reported a balance of funds held at 31 March 2015 and/or who have received a contribution or transfer of Landfill Communities Fund (LCF) monies since 1 April 2015 are required to submit additional reporting information by the deadline of 14 October 2015.
In July 2015 we notified EBs based in Scotland of the additional reporting requirements which have been introduced to monitor the closure of the LCF scheme in Scotland. The additional requirements are set out in our Guidance note 9.4 published on 13 July 2015 and which can be read in the related documents at the bottom of this page or by following this link.
We require EBs who either reported a balance of funds held at 31 March 2015 and/or who have received a contribution or transfer of LCF monies to complete an interim 2015/2016 Annual Return with details of all LCF income and expenditure incurred from 1 April 2015 to 30 September 2015.
EBs should log into EOL, select the 2015/2016 Annual Return and complete all income and expenditure details and reconcile and submit the form in the usual way. Forms will be un-reconciled as soon as all data has been collected to allow EBs to continue to report project completions if required.
An individual EBs reporting requirements will cease as soon as:
- ALL LCF funds have been spent or transferred to another EB;
- All projects are complete; and
- A statutory Annual Return showing a nil balance has been submitted and reconciled.
EBs in Scotland may also wish to submit a request for voluntary revocation once their LCF activity is complete to end their enrolment with ENTRUST. The request form is available from the revocation section of the website.
If you have any questions about the reporting obligations of EBs based in Scotland please contact the Compliance Team on 01926 488 300 or email [email protected]