Since the release of our updated Guidance Manual, with effect from 1 April 2016, we have listened to the feedback of Environmental Bodies (EBs) and further updated our guidance on asset monitoring to clarify what is considered an asset under the definition of plant and machinery (section 6.2).
We have also stressed the importance of ringfencing Landfill Communities Fund (LCF) money to prevent it being used for non LCF purposes (section 3.4) and emphasised that when considering whether a contributor has received any benefit from an EB the EB must consider all its expenditure, not just LCF expenditure (section 6.4). We have also incorporated the July guidance note on ongoing responsibilities in Scotland into the manual (section 7).
The updated guidance manual can be found on the guidance pages of our website. If you have any questions about the manual please contact 01926 488 300 or helpline@entrust.org.uk