Sector

Environment & Sustainability

Waste management, recycling, environmental consulting and green services.

Environment & Sustainability 8,650 enterprises in the UK

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Who regulates you

See all 13

Environment Agency (opens in a new tab)

Environmental protection in England. Regulates waste, emissions, water quality, flood risk, and environmental permits for industrial activities. Enforces environmental law and issues permits for …

Enforces 8 Acts this sector relies on.

SEPA (opens in a new tab)

Scotland's principal environmental regulator. Protects and improves Scotland's environment. Issues environmental permits for waste, emissions, water abstraction, and radioactive substances. Enforces environmental law and …

Enforces 8 Acts this sector relies on.

NRW (opens in a new tab)

Principal environmental regulator for Wales. Combines functions of Environment Agency Wales, Countryside Council for Wales, and Forestry Commission Wales. Issues environmental permits, manages natural …

Enforces 7 Acts this sector relies on.

OEP (opens in a new tab)

Independent body established post-Brexit to scrutinise environmental law and investigate complaints about public authorities' failures to comply with environmental law in England and Northern …

Enforces 5 Acts this sector relies on.

DEFRA (opens in a new tab)

Government department responsible for environmental protection, food production and standards, agriculture, fisheries, and rural communities. Sets environmental policy and works with agencies (EA, NE) …

Enforces 4 Acts this sector relies on.

NIEA (opens in a new tab)

Northern Ireland's environmental regulator. Part of the Department of Agriculture, Environment and Rural Affairs (DAERA). Issues environmental permits, regulates waste and emissions, protects water …

Enforces 4 Acts this sector relies on.

Key legislation

See all 31
The Environmental Authorisations (Scotland) Regulations 2018 Cited by 3 of this sector’s guides · 606 provisions SI
Control of Pollution (Amendment) Act 1989 Cited by 3 of this sector’s guides · 15 provisions Act
The Environmental Authorisations (Scotland) Amendment Regulations 2025 Cited by 2 of this sector’s guides · 517 provisions SI
Waste (England and Wales) Regulations 2011 Cited by 2 of this sector’s guides · 162 provisions SI
Hazardous Waste (England and Wales) Regulations 2005 Cited by 2 of this sector’s guides · 146 provisions SI
WEWSSA 2003 Cited by 2 of this sector’s guides · 146 provisions Act
Water Framework Directive 2000/60/EC (as retained) Cited by 2 of this sector’s guides SI

What’s changing

Legislation change

Environmental Permitting (Waste Controlling or Transporting) and Relevant Functions of Primary Authorities (Amendment) (England) Regulations 2026

Legislation change

The Digital Waste Tracking (England) Regulations 2026

General rules

Common requirements that apply across industries. Conditions such as employing people or operating premises are shown only after they are known.

All guidance for environment & sustainability

Premises & Operations

1

Environment & Sustainability

5

Account for Landfill Disposals Tax in Wales

If you operate a landfill site in Wales, you must register with the Welsh Revenue Authority before you start taxable disposals, then file a return and pay Landfill Disposals Tax every quarter. Anyone who makes or knowingly permits an unauthorised disposal can be charged the tax too.

Relevant to a specific activity in this sector.

Account for Scottish Landfill Tax

If you hold the permit for a landfill site in Scotland, you must notify Revenue Scotland that you are making taxable disposals, then file a return and pay Scottish Landfill Tax every quarter. Businesses that only send waste to landfill pay through the operator and do not register.

Relevant to a specific activity in this sector.

Register as a waste carrier and move special waste in Scotland

If your business carries waste in Scotland, even its own, you must register with SEPA before you move it. Hazardous waste is called special waste in Scotland, and every load must travel on a consignment note that carries a SEPA code, with the paperwork kept for inspection.

Relevant across several parts of this sector.

Register as a waste carrier and move hazardous waste in Northern Ireland

To carry or broker waste in Northern Ireland you must register with the Northern Ireland Environment Agency, even if you already hold a Great Britain registration. Hazardous waste must travel on a consignment note with an NIEA code, and most movements must be pre-notified.

Relevant across several parts of this sector.

Registering as a waste carrier

If your business transports waste, even its own, you must register as a waste carrier before you start; carrying waste unregistered is a criminal offence. You need upper tier registration if you carry other people's waste for payment or any construction or demolition waste.

Applies if you move waste by road or take waste away from other people's sites

Sector-Specific

2

Subsectors

SIC 2007 divisions covered by this sector.

Waste Collection & Recycling

Waste collection, treatment and disposal activities; materials recovery

SIC 38

Remediation & Waste Management

Remediation activities and other waste management services

SIC 39

Sewerage

Sewerage

SIC 37