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 updated and strengthened the project approval framework process to mitigate the risk that 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 further reviewed after six months.
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.
If you have any questions about the framework please contact the Helpline on 01926 488 300 or email [email protected]