Compliance and Enforcement Findings 2019/2020

17 Apr 2020

We are pleased to publish the full year Compliance and Enforcement Findings report for 2019/2020.

ENTRUST is required under the Landfill Tax Regulations 1996 (Regulations), Regulation 33 (1) (i) to satisfy ourselves, by reference to records, or other documents, or information held by Environmental Bodies (EBs), that the qualifying contributions received by an EB have been spent by it only in the course, or furtherance of the Regulations and the EB's approved objects.

A draft compliance report is issued after every compliance review. Compliance reports detail appropriate recommendations to correct breaches in the Regulations or to improve an EB's procedures and internal controls.

EBs which breach the 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.

To assist EBs to comply with the Regulations we publish a quarterly summary of our compliance and enforcement findings. The 2019/2020 report is on the right hand side of this page, on the 'Inspection Findings' page of our website, and on the 'Enforcement Activity' page of the website.

We welcome feedback from EBs on the Compliance and Enforcement update document. In particular we would like to know which areas you find the most helpful for your EB and if there is any additional information you would like to see included. If you have any comments please email compliance@entrust.org.uk