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 compliance@entrust.org.uk

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We keep a list of all EBs that have been revoked, voluntarily or forcibly.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

FAQs

Q. How does my EB end its enrolment with ENTRUST?

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If your EB has achieved its project goals and no longer needs to be part of the LCF scheme, you may choose to voluntarily revoke your enrolment. To do this, ensure all projects are completed, funds are correctly spent, and all statutory obligations are met.

To request revocation, fill out the voluntary revocation request form on your EB dashboard in ENTRUST Online (EOL). For detailed instructions, check out our 'How to request voluntary revocation through ENTRUST Online (EOL)' guide on the Resources and How To Guide page.

Q. What is the process for voluntary revocation of my EB?

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When EBs request voluntary revocation, we'll check for compliance with Regulations, which might include a Compliance Inspection. Once everything is confirmed to be in order, the Compliance Manager will submit your revocation request to the Entrust Board for approval. You can read more about revocation here.

Q. What is forcible revocation?

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If an EB seriously breaches the Landfill Tax Regulations 1996, we may refer them to HMRC for enforced revocation.

If an EB is forcibly revoked, they can no longer receive or spend LCF money. Additionally, all Directors or Trustees of the EB will be disqualified from participating in any other EB now or in the future. HMRC also has the authority to reclaim tax credits from the donating LO if contributions were not spent correctly.