Every project application submitted to ENTRUST is assessed against a control framework by the Registrations team to ensure it complies with the Landfill Tax Regulations (1996) (Regulations) and ENTRUST's guidance.
Taking into account our compliance and enforcement activities, we have recently undertaken a review of the project registration process to identify whether any areas could be further strengthened to mitigate the risk that Landfill Communities Fund (LCF) monies will be spent non-compliantly. On the basis of this review we considered it appropriate to further develop the project approval framework for high risk projects. This framework enhances our approach when processing projects considered high risk.
The framework, which can be accessed via the project review framework page of our website or on the right hand side of this page, informs Environmental Bodies (EBs) of the further checks that will be in place for projects. These checks will either require further assurance about the EB registering the project or regarding the project applicant itself if the recipient of LCF monies is not the EB. To facilitate compliance with these checks we have created a new facility in ENTRUST Online (EOL) which allows EBs to upload documents supporting the requirements set out in the new framework, the Registrations team will contact EBs as part of the registration process if any further information is required.
The updated framework will be implemented from 1 April 2019. If you have any questions about the framework please contact the Helpline on 01926 488 300 or email Helpline@entrust.org.uk