Breach Management Activity

Environmental Bodies (EBs) which breach the Landfill Tax Regulations 1996 (Regulations) are issued with a Breach Management letter if the breach has not already been addressed through the Compliance process. The letters are issued as per our Breach Management Framework with repeated breaches escalated to a higher stage of the Breach Management process.

In order to assist EBs to comply with the Regulations we publish a quarterly anonymised summary of our breach management activity, alongside our quarterly compliance inspection findings.

The document includes:

  • Late Statutory reporting of the notification of a Contribution from a Landfill Operator (LO);
  • Late Statutory reporting of the notification of a transfer to an EB;
  • Late levy payment;
  • Project expenditure outside of the prescribed period;
  • Anonymised details of Breach Management cases; and
  • The number of EBs frozen for failure to submit a Statutory Annual Return.


The document is located at the right hand side of this page in the form of a PDF document.

If you wish to discuss the document or provide feedback regarding the information provided, please email