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Waste and resources EWSNI

Waste duty of care and waste transfer notes

The waste duty of care applies to every business and organisation in the UK that produces, carries, keeps, treats or disposes of waste. You must stop waste escaping, describe it accurately, hand it only to an authorised carrier or site, and keep a written record (a waste transfer note) for at least two years. Fixed penalties for missing paperwork are £300 and court fines are unlimited.

Reviewed against official sources on . 6 minute read. Regulators: Environment Agency, Natural Resources Wales, SEPA, NIEA.

At a glance

Who must comply
Every business, charity, public body and sole trader that produces or handles waste, however small, in all four UK nations.
Thresholds
None. The duty applies from the first bag of waste. Hazardous waste has extra rules (consignment notes).
Next key date
Mandatory digital waste tracking is live for sites receiving waste in England and Wales (1 October 2026) and starts in Scotland and Northern Ireland on 1 January 2027; transfer notes are still required.
Regulator
Environment Agency, Natural Resources Wales, SEPA and NIEA, with local councils enforcing against householders and fly-tipping.
Maximum penalty
£300 fixed penalty for failing to produce transfer notes or a carrier registration; unlimited fine on conviction for breaching the duty of care.
Where to do it
No registration needed, but check your carrier on the public register of waste carriers before every transfer.

This probably applies to you if

  • You produce any waste at all in the course of business, including office waste, packaging, food waste or construction waste
  • You arrange for someone else to take your waste away, or you take it to a site yourself
  • You import, store, treat, carry, broker or deal in waste
  • You manage premises on behalf of tenants and arrange their waste collection
  • You are a householder giving waste to someone other than the council (a lighter duty applies)

What the duty of care means in practice

Section 34 of the Environmental Protection Act 1990 puts a continuing duty on anyone who produces, imports, carries, keeps, treats, disposes of or deals in controlled waste. You must take all reasonable steps to:

  • prevent unauthorised or harmful handling of the waste by anyone else in the chain;
  • stop the waste escaping from your control, for example by storing it securely in labelled containers;
  • transfer it only to an authorised person, meaning a registered waste carrier and a site that holds an environmental permit or a registered exemption;
  • describe the waste accurately in writing so the next holder can manage it lawfully.

The duty travels with the waste. If your waste is fly-tipped by a carrier you did not check, you can be prosecuted alongside them. The statutory Waste Duty of Care Code of Practice for England and Wales is admissible in court, so following it is the simplest defence.

Watch out: "we gave it to a man with a van" is the most common duty-of-care failure. A carrier who offers a cheap price with no paperwork is the one most likely to dump your waste, and your transfer note (or lack of one) is what the regulator will ask for first.

Describing your waste correctly

Every transfer needs a written description that lets the receiver handle the waste safely and legally. The description must include:

  • a plain-language description of the waste (for example "mixed office waste", "waste wood, untreated");
  • the six-digit List of Waste (European Waste Catalogue, or EWC) code for each waste type;
  • whether the waste is hazardous, and if so its hazardous properties (hazardous waste needs a consignment note rather than a transfer note);
  • any special handling needs or hazards;
  • the quantity, and whether it is loose or in containers (and the type of container).

If you mix wastes before transfer you must describe the mixture, and you must not mix hazardous waste with other waste or with other categories of hazardous waste.

Waste transfer notes: what they must contain

A waste transfer note (WTN) is the record of the handover between two parties. One note can cover one movement, or a season ticket can cover a series of regular transfers of the same waste between the same parties for up to 12 months. In England and Wales a WTN must include:

Item What to record
Description Written description of the waste and the EWC code
Waste hierarchy declaration Confirmation that you have applied the waste hierarchy (prevent, reuse, recycle, recover, dispose)
Quantity Weight or volume, loose or in containers, and the container type
Time and place When and where the transfer took place
Transferor's SIC code The 2007 Standard Industrial Classification code of the business handing over the waste
Parties Names, addresses and signatures (or electronic equivalent) of both parties
Roles and authorisations Whether each party is the producer, carrier, broker or dealer, and their carrier registration or permit number

Both parties keep a copy. Electronic notes, invoices or other documents are fine as long as they carry all the required information. Many waste contractors now provide the note as part of their collection paperwork; check it is complete before you sign.

How long to keep records

Record Keep for Who
Waste transfer notes and season tickets 2 years from the transfer (or from the end of the season ticket) Both parties
Hazardous waste consignment notes 3 years Producers and consignees
Hazardous waste consignment notes 12 months Carriers (England)
Hazardous waste records 3 years Brokers and dealers

You must produce the records when the regulator or a council officer asks. Failing to produce them on request attracts a fixed penalty even if the records exist somewhere.

Checking your carrier and the receiving site

Before handing over waste, check that the carrier is registered and the destination is authorised for that waste type. You can search the public registers for free:

Keep a record of the check. Registration numbers in England currently begin "CBDU" (upper tier) or "CBDL" (lower tier); from July 2027 England is replacing carrier registration with waste permits, and permit numbers will have to be displayed on vehicles.

How to comply, step by step

  1. List the waste streams you produce

    Walk the site and list every waste type, its EWC code and whether it is hazardous. This list also tells you what you must separate under workplace recycling rules.

  2. Store waste securely

    Use labelled, covered containers on an impermeable surface; keep hazardous waste separate and away from drains.

  3. Choose authorised contractors

    Check the carrier's registration and the destination's permit or exemption on the public register, and keep a copy of the check.

  4. Complete a transfer note for every movement

    Or set up a season ticket for regular collections. Make sure the EWC code, SIC code and waste hierarchy declaration are filled in.

  5. File the notes for two years

    Keep them where staff can find them during an inspection; electronic copies are fine.

  6. Review annually

    Contractors lose registrations, permits change and your waste streams change. Re-check the registers each year.

Digital waste tracking and the duty of care

The mandatory digital waste tracking service went live on 1 October 2026 for operators of permitted and licensed sites in England and Wales, with Scotland and Northern Ireland following on 1 January 2027. In this first phase it is the receiving site, not the producer, that enters the record. Transfer notes, consignment notes and returns continue to be required alongside the service, so your duty-of-care paperwork does not change yet. The government's intention is to bring carriers, brokers and dealers into the service from October 2027, which is not yet law.

How it differs across the UK

E England

Section 34 and the 2018 Code of Practice apply. Fixed penalties for duty-of-care paperwork are £300 (minimum £180 for early payment). Fly-tipping fixed penalties rose to a maximum of £5,000 on 1 September 2026. Digital waste tracking has been mandatory for receiving sites since 1 October 2026.

W Wales

The same section 34 duty and Code of Practice apply, enforced by Natural Resources Wales and councils. Digital waste tracking has been mandatory for receiving sites since 1 October 2026. Wales also has separate workplace recycling separation duties with their own fixed penalties.

S Scotland

Section 34 applies, with SEPA's own duty of care code. Waste carriers, brokers and sites have been authorised under EASR since 1 November 2025, so check SEPA's public register for EASR authorisations. Digital waste tracking starts on 1 January 2027.

NI Northern Ireland

The duty of care sits in the Waste and Contaminated Land (Northern Ireland) Order 1997 and NIEA's code of practice. Transfer note contents and the 2-year retention mirror Great Britain. Digital waste tracking starts in January 2027.

Key dates

  • Digital waste tracking mandatory for sites receiving waste (transfer notes still required)

    Operators of permitted and licensed waste sites EW

  • Digital waste tracking mandatory for sites receiving waste in Scotland and Northern Ireland

    Operators of permitted and licensed waste sites SNI

  • Carriers, brokers and dealers expected to join digital waste tracking (phase 2)

    Waste carriers, brokers and dealers EWSNI Proposed

Dates marked “Proposed” are announced or consulted on but not yet law. See the full deadlines calendar.

Penalties and enforcement

BreachPenaltyApplies in
Failing to produce waste transfer notes or other duty of care documents when asked£300 fixed penalty notice (minimum £180 if paid early in England)EWSource
Breach of the section 34 duty of care (for example waste ending up fly-tipped)Unlimited fine on conviction in the magistrates' or Crown CourtEWSNISource
Householder passing waste to an unauthorised person (household duty of care)Fixed penalty of £150 to £600 (default £200), set by the councilESource
Fly-tipping (unauthorised deposit of waste)Fixed penalty of up to £5,000 since 1 September 2026, or prosecution with an unlimited fine and up to 5 years' imprisonmentESource

Compliance checklist

Where to do it: official services

The law behind this

Questions people ask

How long do I need to keep waste transfer notes?

Two years from the date of transfer for a single note, or two years from the end of the period covered by a season ticket. Hazardous waste consignment notes must be kept for three years by the producer. Keep them in a form you can produce quickly: failing to produce a note on request is a £300 fixed penalty in England and Wales, separate from any prosecution for the underlying breach.

Does the duty of care apply to a small business or a sole trader?

Yes. There is no size threshold. A one-person business that puts a bin bag of office waste out for a private contractor needs a transfer note or season ticket, must use a registered carrier and must keep the record for two years. If you take waste to a site yourself in your own vehicle you also need a waste carrier registration (lower tier if it is only your own, non-construction waste).

Do I still need transfer notes now that digital waste tracking has started?

Yes. In the first phase, from 1 October 2026 in England and Wales, only operators of permitted and licensed sites that receive waste must record loads in the digital service. The government has confirmed that transfer notes, consignment notes and quarterly returns continue alongside it. Producers will only stop using paper notes if and when later phases bring them into the service, which is proposed rather than law.

What is a waste hierarchy declaration?

A statement on the transfer note confirming that you have applied the waste hierarchy when deciding what to do with the waste: prevention first, then preparing for reuse, recycling, other recovery (such as energy from waste) and disposal last. It has been a required part of transfer notes in England and Wales since the Waste (England and Wales) Regulations 2011, and the same declaration appears on hazardous waste consignment notes.

What happens if my carrier fly-tips my waste?

You can be prosecuted for breaching the duty of care if you did not take reasonable steps, such as checking the carrier's registration and getting a transfer note with the site it was going to. Councils in England can now issue fly-tipping fixed penalties of up to £5,000 and courts can impose unlimited fines. If you have the registration check and a complete transfer note, you have evidence that you acted reasonably and the liability falls on the carrier.

Can a transfer note be electronic?

Yes. Any document or combination of documents that contains all the required information counts, including an electronic record, an invoice or a contractor's app. Signatures can be electronic. The regulator only needs to be able to see the full record on request, so make sure the EWC code, SIC code, quantities, parties and authorisation numbers are all captured by whatever system you use.

Terms used in this guide

Waste transfer note (WTN)
The written record that must accompany every transfer of non-hazardous waste between two parties, kept for two years.
Season ticket
A single transfer note covering repeated transfers of the same waste between the same parties for up to 12 months.
EWC code
The six-digit European Waste Catalogue (List of Waste) code that classifies a waste type; an asterisk marks hazardous entries.
Authorised person
A registered waste carrier, or the holder of an environmental permit or registered exemption, who may lawfully receive waste.
Waste hierarchy
The legal order of preference for managing waste: prevention, preparing for reuse, recycling, other recovery, disposal.

Full glossary

Sources

  1. Waste duty of care code of practice, GOV.UK
  2. Environmental Protection Act 1990, section 34 and 34A, legislation.gov.uk
  3. Environmental Offences (Fixed Penalties) (England) Regulations 2017, regulation 11
  4. Hazardous waste: carriers, brokers and dealers record keeping, GOV.UK
  5. Digital waste tracking service, GOV.UK policy paper (updated 1 October 2026)
  6. Environmental Offences (Fixed Penalties) (England) (Amendment) Regulations 2026
  7. Waste crime action plan, Defra, March 2026

Reviewed 14 October 2026. If you spot something out of date, email info@thamesenvironment.com.

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