In order to oversee the orderly and effective closure of the Landfill Communities Fund (LCF) in Scotland by the end of the transitional period (31 March 2017) we would like to draw your attention to the following:
Your obligations
If your Environmental Body (EB) is based in Scotland or your EB has projects running in Scotland, you must:
- Complete all LCF projects by 31 March 2017 - projects must not run past this date;
- Spend all LCF monies by 31 March 2017; and
- Comply with all addtional reporting requirements from ENTRUST.
EBs in Scotland, or with projects in Scotland, should immediately contact ENTRUST if you believe you will not be able to comply with any of the above. Any funds held by EBs on 1 April 2017 will be subject to clawback from HMRC from the contributing Landfill Operator. We have recently updated the devolution section of our Guidance Manual to include further information about the ongoing obligations for EBs in Scotland.
Revocation - leaving the LCF
If you are an enrolled EB in Scotland and you have completed all of your LCF activity, you should now request voluntary revocation from the scheme. This will remove any ongoing statutory obligations that you have to the LCF. These obligations will not cease until you request voluntary revocation and have been revoked from the scheme.
Additional reporting requirements for those who hold LCF funds
In 2016 we introduced additional reporting requirements for those EBs based in Scotland who are holding LCF funds.
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 compliance@entrust.org.uk. 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 by |
| 1 November to 30 November 2016 | 14 December 2016 |
| 1 December to 31 December 2016 | 14 January 2017 |
| 1 January to 31 January 2017 | 14 February 2017 |
| 1 February to 28 February 2017 | 14 March 2017 |
| 1 April 2016 to 31 March 2017 | 31 March 2017 |
For those who hold no money but have an approved project in Scotland, we will be contacting you on a monthly basis for an update on your expectations for project completion.
Using the LCF logo
Please note you should stop using the UK scheme LCF logo as part of your communications, eg on your website, letterhead or other materials from 31 March 2017, unless you are still operating within the LCF in the rest of the UK.
Finally, throughout the remainder of the transitional period, we will be contacting all EBs based in Scotland on a frequent basis to ensure the smooth closure of the fund in Scotland.