In accordance with the Landfill Tax Regulations (1996) (Regulations), ENTRUST is required to satisfy itself that Landfill Communities Fund (LCF) monies are spent compliantly.
One of the ways ENTRUST meets this requirement is by adhering to a control framework for the project registration process, under which each project application submitted is assessed against a checklist to ensure it complies with the Regulations and ENTRUST 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 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 at the bottom right hand side of this page, informs Environmental Bodies (EBs) of the further checks that will be in place for projects. These checks 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 framework, the Registrations team will contact EBs as part of the registration process if any further information is required.
The updated framework has effect from 1 April 2019. If you have any questions about the framework please contact the Helpline on 01926 488 300 or email [email protected]