Reporting on Compliance and Enforcement activity

23 Jan 2018

To assist Environmental Bodies (EBs) to comply with the Landfill Tax Regulations 1996 (Regulations) we publish a quarterly summary of our compliance findings and the responses made by EBs. For the first time, following discussion with EBs, we believe it is helpful to include an anonymised summary of our enforcement activity on a quarterly basis, alongside the existing compliance inspection findings report. Previously our enforcement activity has been collated and published on an annual basis as part of our Annual Report.

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.

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 updated report is on the right hand side of this page, on the 'Inspection Findings' page of our website and on the new '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]