We are pleased to publish the full year Compliance and Enforcement Findings report for 2020/2021.
ENTRUST is required under the Landfill Tax Regulations 1996 (Regulations) Regulation 34 (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 certain Regulations are issued with letters under the enforcement framework 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, which has been agreed with HMRC.
To assist EBs to comply with the Regulations we publish a quarterly summary of our compliance and enforcement findings.
- A breakdown of the number of non-compliant and guidance recommendations made during the year to date;
- Analysis of the type of recommendations raised;
- A summary of the findings; and
- ENTRUST's recommended corrective actions for EBs.
- 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.
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 firstname.lastname@example.org