The responsibility for managing breaches in the Landfill Tax Regulations 1996 (Regulations) is split between ENTRUST and our Commissioners, HM Revenue & Customs (HMRC).
Where we consider that a regulatory breach has occurred, the Enforcement Officer investigates and takes appropriate action. Generally the process detailed in the enforcement framework is followed but for more serious non-compliance or where it is considered funds are at risk the Enforcement Officer can decide to start the process at any stage. The enforcement framework is available on the right hand side of this page.
Each case is unique and will be considered on its own facts and merits. However, there are a number of principles that apply in all circumstances and which ENTRUST will adopt.
At all stages of the enforcement process we will work with you as an EB to try to remedy the breach and coach you to compliance.
A summary of your obligations as an EB to remain compliant with the Regulations can be found on the right hand side of this page.
The decision to impose sanctions against an EB is a serious step. A fair, transparent and proportionate enforcement framework is essential to the maintenance of stakeholder confidence in the regulation of the LCF.