Duty of Care Waste: A Guide for UK Businesses

What Is the Waste Duty of Care?

The waste duty of care is a legal obligation established under Section 34 of the Environmental Protection Act 1990 and detailed in the Environmental Protection (Duty of Care) Regulations 1991. It places a responsibility on everyone in the waste chain – from the business that generates waste, to the carrier that collects it, to the site that treats or disposes of it – to handle waste safely, legally, and responsibly.

The practical requirements are set out in the Duty of Care Code of Practice, published by the government and updated periodically.

Who the Duty of Care Applies To

The duty of care applies to any person or organisation that:

• Produces controlled waste (including all business waste)
• Imports controlled waste into the UK
• Carries or transports controlled waste
• Keeps, stores, or treats controlled waste
• Disposes of controlled waste
• Deals in or brokers controlled waste

The one exception: householders disposing of their own household waste are exempt. If you are a business – regardless of size – the duty of care applies to you.

Your 5 Core Duty of Care Obligations

1. Minimise waste at source

You must do everything reasonably practicable to prevent waste being produced in the first place, and where waste is unavoidable, to reuse, recycle, or recover it before considering disposal. This follows the waste hierarchy required by law.

2. Store waste safely and securely

Waste must be kept in suitable, labelled containers that prevent leakage, spillage, or unauthorised access. Open skips must be covered where appropriate. Waste left in a way that causes pollution or harm to the environment is a breach of duty of care.

3. Only transfer waste to an authorised person

Before handing your waste to any collector or carrier, you must check they are authorised to receive it. This means verifying they hold a valid waste carrier registration or environmental permit. Handing waste to an unregistered carrier shifts liability for any illegal disposal back to you.

4. Complete a waste transfer note for every collection

Each time waste leaves your premises, a waste transfer note must be completed and signed by both parties. This is the primary documentary evidence of your compliance.

5. Keep waste transfer notes for at least 2 years

Both the business transferring waste and the business receiving it must retain copies of all waste transfer notes for a minimum of two years, and produce them on request to the Environment Agency or local authority.

Waste Transfer Notes: What They Must Include

A waste transfer note is required by law for every movement of non-hazardous controlled waste. It must contain sufficient information for anyone handling the waste to do so safely and lawfully. Specifically, a waste transfer note must include:

• Description of the waste: what it is, its physical form, and any relevant properties
• How the waste is contained: loose, bagged, in a skip, in a container, etc.
• Quantity: weight or volume of waste transferred
• Whether the waste has been pre-treated
• EWC (List of Wastes) code: the European Waste Catalogue code identifying the waste type
• Transferor details: name, address, SIC (Standard Industrial Classification) code, and waste carrier registration or permit/exemption reference
• Transferee details: name, address, and their carrier registration or permit/exemption reference
• Broker or dealer details: if a broker or dealer arranged the transfer, their registration details must also be included
• Date and place of transfer
• Signatures from both the transferor and transferee

The government publishes an official waste transfer note template on GOV.UK, which you can download and use directly. Many waste carriers also issue their own standardised forms. You can use an invoice in place of a WTN template, provided it contains all the required information.

Season Tickets: Covering Multiple Collections

If your business has the same type of non-hazardous waste collected on a regular basis by the same carrier, you do not need to complete a new waste transfer note for every single collection. Instead, you can use a season ticket – a single waste transfer note that covers multiple transfers of the same waste type over a period of up to 12 months.

A season ticket must be accompanied by a separate schedule recording each individual collection, including:

• Date and time of collection
• Quantity of waste collected
• Location of collection

Both the season ticket and its schedule must be retained for the standard two-year period. Season tickets only apply to non-hazardous waste – each hazardous waste movement requires separate consignment note documentation.

How Long to Keep Waste Transfer Notes

You must retain copies of all waste transfer notes – including season tickets and their schedules – for a minimum of 2 years from the date of transfer. This applies equally to both the business that produced the waste and the business that collected it.

Checking Your Waste Carrier Is Registered

Before handing your waste to any carrier, you should verify their waste carrier registration on the Environment Agency’s public register. If you use an unregistered carrier and they fly-tip your waste, you may be held liable – even if you did not know they were unregistered.

Check a carrier’s registration at: Environment Agency public register

Hazardous Waste: Different Rules Apply

If your business produces hazardous waste – such as fluorescent tubes, batteries, solvents, electronic equipment, or clinical waste – the duty of care framework still applies, but the documentation requirements are more stringent. Hazardous waste movements require a hazardous waste consignment note rather than a standard waste transfer note, and producers in England must pre-notify the Environment Agency before certain movements.

If you generate or handle hazardous waste, see our hazardous waste collection and disposal service for compliant collection options.

Penalties for Breach of Duty of Care

Failing to comply with the waste duty of care is a criminal offence. Penalties include:

• An unlimited fine on conviction for breach of the duty of care
• A fixed penalty notice (on-the-spot fine) from the Environment Agency or local authority for minor paperwork offences
• Criminal prosecution for producing, carrying, or disposing of waste without the proper documentation
• Refusal to produce a waste transfer note when lawfully requested is itself a criminal offence

Enforcement is carried out by the Environment Agency, local authorities, and the police. Officers have powers to stop and inspect vehicles transporting waste and to enter business premises to inspect records.

Digital Waste Tracking: What’s Coming

The government is introducing a mandatory digital waste tracking system that will eventually replace paper waste transfer notes for most controlled waste movements in England. The rollout is staged:

• October 2026: receiving facilities (treatment sites, transfer stations) must use the digital system
• April 2027: waste carriers, brokers, and dealers must use it

Waste producers will be able to use the digital system voluntarily ahead of their carriers adopting it. The digital record will fulfil the same legal function as a paper waste transfer note. Paper WTNs will remain valid for movements not yet covered by the mandatory rollout.

Countrystyle Recycling will update this page as implementation dates are confirmed and requirements become clearer.

This guide covers the waste duty of care in England. Scotland (SEPA), Wales (NRW), and Northern Ireland (NIEA) apply equivalent frameworks under devolved legislation. Always verify current requirements with the relevant regulator.