We have launched a new consultation on the interpretation of ‘Public’ and are inviting comments and feedback from all enrolled Environmental Bodies (EBs). This consultation exercise seeks EBs views on the definition of what makes facilities open to the public as this is a regulatory requirement for some projects (for Objects D and E).
In addition we are reviewing whether our guidance on the definition of the word public and the requirements of being open to the public is clear and understood by EBs and that we are applying this consistently.
We are inviting EBs to submit project examples where our guidance relating to the requirement for the project to be public has caused difficulty.
In undertaking this work, we will consider:
The definition of public to mean the general public;
- Whether current operations allow admission costs or hire charges to be so high that they exclude the general public from having access to an amenity;
- How often facilities should be open to be ‘public’;
- The current disparity in the public requirement for Objects D and E.
- Age and specific user group considerations, including proportional registration, where the use of the amenity is restricted for the general public at some times when it is open; and
- The circumstances under which we request access statements when considering projects for registration.
As we progress through this consultation we will need to ensure that our guidance clearly reflects the Landfill Tax Regulations 1996 (Regulations).
EBs can respond to the consultation by email, through our online survey or through the post to:
Regulations Team,
ENTRUST,
60 Holly Walk,
Royal Leamington Spa,
Warwickshire,
CV32 4JE
The consultation is open until 26 September 2014 and we will be holding a focus group to discuss this topic on 10 September 2014.