Compliance and Enforcement Findings 2018/2019

ENTRUST is required under the Landfill Tax Regulations 1996 (Regulations), Regulation 34 (1) (i) to satisfy ourselves, by reference to records, or other documents, or information held by Environmental Bodies (EBs), that the qualifying contributions received by an EB have been spent by it only in the course, or furtherance of the Regulations and the EB's approved objects. Fundamental to our approach in delivering this statutory requirement is visiting EBs to review their governance arrangements; operating systems and project spend to ensure that they comply with best practice and the Regulations.

A draft compliance report is issued after every compliance inspection. Compliance reports detail appropriate recommendations to correct breaches in the Regulations or to improve an EB's procedures and internal controls.

EBs which breach the Regulations are issued with an Enforcement Letter if the breach has not already been addressed through the Compliance process. The letters are issued as per our Enforcement framework with repeated breaches escalated to a higher stage of the Enforcement process.

To assist EBs to comply with the Regulations we publish a quarterly summary of our compliance and enforcement findings. The summary includes:

Compliance findings

• A breakdown of the number of recommendations made during the year to date;
• Analysis of the recommendations raised;
• A summary of the findings; and
• The corrections made by EBs.

Enforcement findings

• Late Statutory reporting of the notification of a contribution from a Landfill Operator;
• Late Statutory reporting of the notification of a transfer to an EB;
• Late levy payment;
• Project expenditure outside of the prescribed period;
• Anonymised details of enforcement cases; and
• The number of EBs frozen for failure to submit a Statutory Annual Return.

The 2018/2019 report is on the right hand side of this page, on the 'Inspection Findings' page of our website and on the 'Enforcement Activity' page of the website.

We welcome feedback from EBs on the Compliance and Enforcement update document. In particular we would like to know which areas you find the most helpful for your EB and if there is any additional information you would like to see included. If you have any comments please email compliance@entrust.org.uk