If your enrolment or project is not initially compliant we will work with you (e.g. by requesting further information) to bring the proposal in line with The Landfill Tax Regulations 1996 (Regulations). If you would like to discuss any aspect of your enrolment or project proposal please contact our Helpline.
If at the end of this process your enrolment or project is not approved as it is not deemed to be compliant with the Regulations, it will be referred to our review panel. The review panel has been established to provide the opportunity for independent review of every single enrolment and project application that has been refused by the Registrations Officer. The review panel, which has a representative from HM Revenue & Customs (HMRC), meets quarterly as required and details of when the panel is due to meet will be confirmed in your initial refusal letter.
If you have an enrolment or project that has been refused, you are welcome to make representations to the panel either in the form of correspondence sent to us before the meeting or in person on the day. We will discuss details of how this can be done with you in advance.
We will confirm receipt of your submission to the panel within two working days and you will be advised of the panel’s findings within five working days of the review panel meeting.
Once the review panel has considered your enrolment/project, we consider the matter closed as by this stage it will have been reviewed twice, initially by the Registrations Officer and then the review panel. Please address any queries you may have regarding the review panel to the Deputy Chief Executive at:
ENTRUST
60 Holly Walk,
Royal Leamington Spa,
Warwickshire
CV32 4JE