A Straightforward Guide to the Compliance Process

We inspect EBs and their projects to make sure they follow the Landfill Tax Regulations. These checks are done to ensure that LCF money is spent properly. Depending on what’s most efficient, we might visit the EBs and their projects or simply review their records via a remote investigation. 

Assessing EB Risk 

Each EB gets a risk score based on how they use LCF funds. This score comes from different risk factors, calculated from the data EBs provide us through Entrust Online (EOL). The score changes in real time, depending on the EB's activities and how well they follow the rules. 

Key factors in calculating this score include: 

• The amount of LCF funding they receive. 

• How much unspent LCF money they have. 

• The number of projects they run. 

• Their history of compliance issues. 

• Frequency of Inspections 

An EB's risk score helps us decide how often to inspect them. Our yearly schedule for inspections also considers other factors about the EB. For instance, we might do a special review if an EB is leaving the scheme. 

Project Risk Assessment 

Similarly, we have a Project Risk Model to spot higher-risk projects. This works like the EB Risk Model. Each project gets a score based on various risk factors, also updated in real time, which we assess during EB inspections or in standalone project checks. 

You can find more about how we assess risks in the document linked on the right side of this page.