Compliance and Enforcement Findings Quarters 1 and 2, 2019/2020

18 Oct 2019

We are pleased to publish the Quarterly Compliance and Enforcement Findings report for the first six months of 2019/2020. This report summarises our compliance findings and enforcement action taken in the first two quarters of the year and is published to help Environmental Bodies (EBs) understand the most common non-compliant issues so that they can take action to avoid encountering these issues themselves. The report also provides recommended actions so that EBs can understand how to put appropriate controls in place to avoid these issues.

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 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. Fundamental to our approach in delivering this statutory requirement is visiting EBs to review their governance arrangements; operating systems and project spend to ensure that they comply with best practice and the Regulations.

A draft compliance report is issued after every compliance inspection. 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.

The 2018/2019 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 [email protected]