Enforcement Activity

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

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

The document includes;

  • Late Statutory reporting of the notification of a contribution from a Landfill Operator;
  • 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 enforcement 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 Helpline@entrust.org.uk