Environmental Bodies (EBs) failing to meet their obligations
EBs are required to submit information to ENTRUST accurately and in a timely manner. One of ENTRUST‘s main responsibilities is to check that EBs comply with the Landfill Tax regulations. Public confidence in the Landfill Communities Fund depends on Landfill Tax money being used for legitimate purposes by legitimate organisations. ENTRUST monitors EBs by:
• Enrolling organisations as approved EBs through a rigorous enrolment process;
• Reviewing project information through the project registration process;
• Requiring EBs to submit information at regular intervals;
• Periodically visiting EBs to inspect and verify their records;
The EB Manual details these obligations and is downloadable from the Library section.
Where EBs fail to meet their regulatory obligations either by filing information inaccurately, reporting late or if there are other issues relating to the EB's management or operation, ENTRUST will publish the details of these, and also outline the reasons for this through a written report.
This will only take place where ENTRUST has notified the EB of its failures and in the first instance tried to assist them.
Environmental Bodies that have failed to submit their 2008/2009 Form 4 Statutory Annual Return can be viewed by clicking on the following link:
Naming and Shaming List - EBs failing to submit 2008/2009 Form 4
These are published in accordance with the Naming and Shaming Policy which is an enforcement tool. The Statutory Return must be received by ENTRUST no later than the 28 April each year. To view the Naming and Shaming Policy, please click on the following link:
The Environmental Bodies are in breach of the following Landfill Tax Regulation:
33A(1) An approved body shall-
(h) submit to the regulatory...within 28 days of the relevant period determined in accordance with paragraph (2) below details of-
(i) qualifying contributions and any other income or profit whatsoever received by it;
(ii) any expenditure made by it during the period; and
(iii) any balances held during the period.