Following an improvement review, we have further updated our approach to assessing certain high-risk projects prior to approval. We have removed one of the criteria and refined a further one.
The updated framework can be accessed on the project application framework page of our website and through the document 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.
Our approach to managing high-risk projects was enhanced in April 2020 when we amended the process to allow ENTRUST to carry out a more detailed review of certain projects based on set criteria prior to the project's approval. Since implementation we have reviewed the process at regular intervals, as part of our continuous improvement approach, and updated it to ensure that the increased level of scrutiny remains targeted based on a consideration of risk.
A further improvement review was carried out in March 2021. The outcome of this review was the removal of the 'high value project' criteria (LCF value over £100,000) as it was considered that the risks were being addressed through other criteria. The update also amended the criteria regarding an 'EB holding a small number of projects' to refine the trigger for a review to be for an EB that has had no projects in the last year.
If your project is subject to a pre-approval review you will be informed through the normal project registration process.
If you have any questions about the review process or the changes please contact the Helpline on 01926 488 300 or by emailing helpline@entrust.org.uk