Leaving the LCF scheme

Environmental Bodies (EBs) who have delivered the aims or projects for which they were formed, may find that it is no longer beneficial to be enrolled in the Landfill Communities Fund (LCF).

EBs can request to voluntarily revoke from the scheme. You can find more information about leaving the LCF on the revocation page of our website or through the FAQs on the right hand side of this page.

Until an EB revokes from the LCF they must continue to comply with the statutory obligations placed on EBs under the scheme, which includes submitting a Statutory Annual Return by 28 April every year, even if they have not received or spent any LCF money during the reporting period.

If you have any questions about leaving the LCF please contact our Helpline on 01926 488 300 or by emailing compliance@entrust.org.uk

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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.