Breach Management Activity
EBs found to be in breach of the Landfill Tax Regulations 1996 are issued a Breach Management letter, in line with our Breach Management Framework. For ongoing breaches, the process escalates according to the severity and frequency of the infractions.
To aid EBs in maintaining compliance, we publish a quarterly summary of breach management activities and compliance inspection results. This anonymizsd summary covers various issues, including late reporting of contributions from Landfill Operators, late levy payments, and expenditures outside the approved timeframe. It also details the number of EBs whose accounts have been frozen due to non-submission of their Statutory Annual Return.
The full document is available as a PDF on the right side of this page. For discussions or feedback on the document, please contact us at Helpline@entrust.org.uk.