Environment & Sustainability

Meet your waste management regulatory duties

Waste collection, treatment, disposal and materials recovery carry activity-specific regulatory duties beyond the universal workplace spine. This guide covers waste carrier, broker and dealer registration, the section 34 duty of care, environmental permits for waste treatment and disposal facilities and for recovery operations, authorised treatment facility requirements for end-of-life vehicles, hazardous waste consignment controls, and landfill tax.

UK-wide
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UK-wide

Related guides in Compliance & Legal

This guide covers the activity-specific regulatory duties that apply to waste management businesses beyond the universal workplace spine. Environmental regulation is devolved: the Environment Agency administers permits and carrier registration in England, Natural Resources Wales in Wales, the Scottish Environment Protection Agency in Scotland and the Northern Ireland Environment Agency in Northern Ireland (carrier registration in NI is through DAERA). Work through the sections that apply to your activities.

A. Register as a waste carrier, broker or dealer

If you transport controlled waste, or arrange (broker or deal in) its disposal or recovery, you must register as an upper- or lower-tier waste carrier, broker or dealer before you begin operating. Collecting third-party waste is upper-tier. Registration is with the Environment Agency in England, Natural Resources Wales in Wales, the Scottish Environment Protection Agency in Scotland, or DAERA in Northern Ireland. Upper-tier registration is renewable every three years.

B. Meet your waste duty of care

The section 34 duty of care under the Environmental Protection Act 1990 binds anyone who imports, produces, carries, keeps, treats or disposes of controlled waste — so it applies to every business in this division. You must store waste securely, describe it accurately, transfer it only to an authorised person, and document each transfer with a waste transfer note (or a hazardous waste consignment note). Keep waste transfer notes for at least two years. The duty is devolved: the Waste (Scotland) Regulations 2012 and SEPA in Scotland; Natural Resources Wales in Wales; and NIEA/DAERA in Northern Ireland under the Waste and Contaminated Land (NI) Order 1997.

C. Get an environmental permit for your waste facility

Operating a regulated facility that treats or disposes of waste — a transfer station, treatment plant, incinerator or landfill — needs a bespoke or standard-rules environmental permit under the Environmental Permitting (England and Wales) Regulations 2016, with a technically competent manager and financial provision. Lower-risk activities may instead register as an exempt waste operation. The regulator is the Environment Agency in England, Natural Resources Wales in Wales, SEPA in Scotland under the Environmental Authorisations (Scotland) Regulations 2018, and the NIEA in Northern Ireland.

D. Get an environmental permit for your recovery operation

Sorting and recovering materials for re-use — at a materials recovery facility, a metal-recycling site, or through vehicle and vessel dismantling — is a regulated waste operation that needs an environmental permit or a registered exemption. End-of-waste and quality-protocol criteria determine when recovered material ceases to be waste. The regulator is the Environment Agency in England, Natural Resources Wales in Wales, SEPA in Scotland and the NIEA in Northern Ireland.

E. Operate an authorised treatment facility for end-of-life vehicles

Dismantling end-of-life vehicles, ships and other wrecks must be carried out at an authorised treatment facility (ATF) holding an environmental permit that covers depollution and storage on impermeable surfaces. Ship recycling additionally engages the Recycling of Ships Regulations. The regulator is the Environment Agency in England, Natural Resources Wales in Wales, SEPA in Scotland and the NIEA in Northern Ireland.

F. Meet the hazardous waste consignment controls

If you produce, carry or receive hazardous waste, each movement must be accompanied by a consignment note that tracks the waste from producer to disposal or recovery. You must classify the waste correctly using the List of Wastes, complete the consignment note before the waste moves, and retain consignment records for at least three years. Where you receive hazardous waste at a permitted facility, you must also send quarterly returns to the regulator. Pre-notification of premises producing hazardous waste was abolished in England in 2016, but consignment-note and record-keeping duties remain in full.

The Hazardous Waste (England and Wales) Regulations 2005 apply in England and Wales (administered by the Environment Agency and Natural Resources Wales). Scotland has the Special Waste Regulations 1996 administered by SEPA. Northern Ireland has its own Hazardous Waste Regulations administered by the NIEA.

G. Account for landfill tax

If you operate a permitted landfill site in England, you must register with HMRC and account for landfill tax on waste disposed of by way of landfill. The tax applies at a standard rate and a lower rate depending on the material. You must file quarterly returns. Landfill tax is devolved: in Scotland, Revenue Scotland administers the Scottish Landfill Tax under the Landfill Tax (Scotland) Act 2014; in Wales, the Welsh Revenue Authority administers the Landfill Disposals Tax under the Landfill Disposals Tax (Wales) Act 2017. In Northern Ireland, landfill tax remains HMRC-administered under the Finance Act 1996 (the same regime as in England).

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    1. Register as a waste carrier, broker or dealer

    Apply to the Environment Agency (or devolved equivalent) for upper- or lower-tier registration before you transport or arrange the transport of controlled waste.

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    2. Put your waste duty of care procedures in place

    Implement waste transfer note documentation, storage controls and carrier verification under the section 34 duty of care.

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    3. Apply for the environmental permits your facilities need

    Identify whether you need a bespoke or standard-rules permit for each waste treatment, disposal or recovery facility, or whether a registered exemption is sufficient.

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    4. If you dismantle ELVs, secure your ATF permit

    Get an environmental permit covering depollution and impermeable storage for your authorised treatment facility.

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    5. Set up your hazardous waste consignment procedures

    Classify hazardous waste correctly, complete consignment notes before movement, and arrange quarterly returns to your regulator.

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    6. Register for landfill tax if you operate a landfill

    Register with HMRC (England), Revenue Scotland or the Welsh Revenue Authority and file quarterly returns.

What to do next

Make sure you have also completed the universal workplace spine in "Set up and run a safe waste management operation" — health and safety, fire, insurance, equality and data protection. Then use the waste management compliance checklist to verify everything is in place before you begin operating.

Official sources

Authoritative environmental and waste management guidance.