Compliance process
To ensure that the Landfill Tax Regulations are complied with we carry out compliance inspections on Environmental Bodies (EBs). These inspections ensure that Landfill Communities Fund (LCF) monies have been spent compliantly and may take the form of visits to EBs and their projects or a desktop review where a visit would not be cost effective.
All EBs are awarded an individual risk score consisting of a number of key risk indicators which are based on the data held on ENTRUST Online (EOL). The risk scores are updated in real time based on EBs activity and performance.
The risk indicators which make up an EB's risk score include, for example;
- the amount of LCF funding received;
- the amount of LCF monies held as unspent funds;
- the number of projects approved for the EB; and
- the number of previous non-compliance issues raised with an EB.
You can review our current risk model indicators in the document on the right hand side of this page.
The risk score partly determines how often we will be in contact with an EB. The annual compliance schedule is based on risk score and other general factors within an EB. For example, we may carry out an 'exit' visit of EBs requesting to voluntarily revoke from the scheme.