ENTRUST is the Regulator of the Landfill Tax Credit Scheme. The role of ENTRUST is strictly regulatory. It is charged with enrolling, monitoring and auditing 
organisations that have enrolled with ENTRUST as Environmental Bodies.  
ENTRUST is the regulator of the Landfill Tax Credit Scheme and does not allocate or have influence over the distribution of landfill tax credits. The Scheme 
operates with a Landfill Operator (e.g. Viridor) passing the tax forgone element of the landfill tax to an Environmental Body (EB) who is then obligated to spend 
the monies on one or more of the 'approved objects' appearing in the Landfill Tax Regulations 1996 and subsequent amendments.  
Both the Environmental Body's activities and the works they undertake through delivering an approved object (via a project) is regulated and overseen by 
ENTRUST. ENTRUST have adopted the approach of a pro-active regulator with a 'risk based' approach to both the operations of the 2700+ EBs it regulates and the 
projects delivered.  
ENTRUST also oversees all the work the EBs wish to undertake by reviewing the project work in advance of it taking place or any monies being spent. It is the role 
of the Environmental Body to ensure that landfill tax credit monies are spent in accordance with the landfill tax regulations.  
The safeguards to ensure that landfill tax credits are applied and spent in accordance with the Landfill Tax Regulations is through the management and control 
of funds by the Environmental Body. ENTRUST regulates these Environmental Bodies.