Breach Management

1 Nov 2021

As the Regulator of the Landfill Communities Fund (LCF) operating on behalf of our commissioners, HM Revenue & Customs (HMRC), ENTRUST undertake several functions to ensure compliance with the Landfill Tax Regulations (1996) (Regulations).

The responsibility for managing breaches of the Regulations is split between ENTRUST and HMRC. Following a review during 2021/2022 and discussion with HMRC, we consider it appropriate to change how we refer to this process when communicating with Environmental Bodies (EBs) and stakeholders. We will therefore be changing from using the word 'Enforcement' to 'Breach Management' or 'Managing Breaches', dependent on the context.

This update aligns ENTRUST's terminology more closely with that used by HMRC. Furthermore, we believe it is more appropriate and in line with ENTRUST's philosophy of 'coaching to compliance' as we will always seek to assist EB's and bring them back into compliance by 'managing' any breaches of the Regulations.

As always, where we consider that a regulatory breach has occurred, we investigate and take appropriate action. ENTRUST's process for managing breaches of the Regulations is detailed in our framework. The framework and the processes we undertake will not change and where breaches can not be managed or resolved, the process will continue to be that EB's will be referred to HMRC for 'enforcement' action, which may include forcible revocation from the scheme or other sanctions.

There will be a transitional period from November 2021 to January 2022 whilst we update our documents and website. During this period you may see the process referred to as either 'Breach Management' or 'Enforcement'. The transition will be completed by 31 January 2022, by when all of ENTRUST's activities in this area will be known as Breach Management. 

If you have any questions about this process please contact our Helpline by emailing