Following a review, we have further updated the frameworks for assessing high-risk projects. We have removed some criteria and made changes to how we ask for information from Environmental Bodies (EBs).
The updated frameworks can be accessed on the project review framework page of our website and through the documents on the right hand side of this page.
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 updated and strengthened the project approval framework process to mitigate the risk that Landfill Communities Fund (LCF) monies will be spent non-compliantly.
This framework enhanced our approach when processing projects considered high-risk and was implemented from 1 April 2019 and was reviewed and updated in December 2019. From April 2020 we further enhanced our approach to assessing high-risk project applications which allowed ENTRUST to carry out a more detailed review of certain projects based on set criteria prior to the project's approval.
We have now removed the requirement for a pre-approval review, for projects where the total project cost was more than £200,000 and the LCF was funding 50 per cent or less. Based on our experience and feedback from EBs we concluded that despite this necessitating the need for a review it was mainly unnecessary as funding EBs set a requirement for additional funding to be secured prior to the release of LCF funds.
Furthermore, where the funding provided by the LCF for a project was less than 25 per cent of the total cost there has also been cross over with the high risk framework. This has now also been removed from the high risk framework.
To replace the funding criteria, all EBs will now be asked, in the project application area of ENTRUST Online (EOL), for all projects, if all funds have been secured for the project, and if not, will all funds be secured. A pre-approval review will only occur if all funds have not, or will not, be secured. This focuses our activities on the projects where there remains a risk of projects not completing as all funds have not been secured.
We have also updated EOL to improve how we ask for information relating to the high risk criteria, so EOL will now ask targeted questions, whereas before EBs were able to confirm by including the details in text boxes. We hope that this will make the process more efficient for EBs.
If you have any questions on the changes please contact the Helpline on 01926 488 300 or by emailing firstname.lastname@example.org