Entrust (Environmental Trust Scheme Regulatory Body Ltd) is the regulatory body appointed by HM Customs and Excise under The Landfill Tax Regulations 1996 to co-ordinate the Landfill Tax Credit Scheme.

Under this Scheme, environmental organisations in the vicinity (usually within 10 miles) of a landfill site can apply for a contribution from a landfill operator towards the cost of the repair, maintenance or restoration of a building or other structure of religious worship, or of historical or architectural importance.

Funding is provided on an entirely voluntary basis by a landfill operator in lieu of paying tax.