ENTRUST has discussed with HM Revenue & Customs (HMRC) the EB statutory obligations under the Landfill Tax Regulations (1996) (Regulations) during this period of uncertainty and necessary changes to guidance.
There are no changes to the Regulations. However, ENTRUST has released a guidance note which you can read on the right hand side of this page.
The guidance note covers the following subjects:
- EB reporting requirements - in relation to the Statutory Annual Return (Form 4), Notification of Contributions (Form 3), Notification of Transfers (Form 7), and all other reporting requirements;
- Arrangements for projects - in relation to project extensions, temporary closure of projects to the public, and project monitoring and visits; and
- Additional information for EBs in relation to the approach to guidance levels for administration costs and unspent funds.
ENTRUST will keep all guidance under constant review in line with the Government and Public Health England's advice during this time. If EBs have any further questions which are not addressed in the guidance note you should email Helpline@entrust.org.uk