Enforcement
The responsibility for managing breaches of the Landfill Tax Regulations 1996 (Regulations) is split between Enturst and HMRC.
Breaches may involve late submissions of reporting forms, such as reporting contributions from a Landfill Operator (LO) or transfers between Environmental Bodies (EBs), or spending LCF funds on non-approved objectives. Failing to submit a Statutory Annual Return will result in the EB being frozen. We investigate suspected breaches and apply appropriate measures detailed in our enforcement framework, which considers the nature and history of the breach. Serious cases may lead to referral to HMRC for potential revocation and tax credit clawback. At all stages, we aim to guide EBs back to compliance and maintain a transparent, fair enforcement process.
For a full overview of your obligations and our enforcement framework, please refer to the resources on the right-hand side of this page.