Duty of Care Waste Records: What UK Businesses Must Keep (2026)
The waste duty of care under the Environmental Protection Act 1990 — what records UK businesses must keep, checking carriers, applying the waste hierarchy, and the penalties for failing.
Quick answer: The waste duty of care under section 34 of the Environmental Protection Act 1990 requires every UK business that produces, carries, or disposes of waste to manage it responsibly and keep records proving it. That means: store waste safely, transfer it only to registered carriers, describe it accurately, apply the waste hierarchy, and keep waste transfer notes (2 years) and consignment notes (3 years). Failure is an offence with unlimited fines — and can implicate you in fly-tipping prosecutions if you can't show where your waste went.
What the duty of care is
Section 34 of the Environmental Protection Act 1990 places a "duty of care" on everyone in the waste chain — producers, holders, carriers, and disposers. The principle: you remain responsible for your waste until it reaches a legitimate end point. You can't just hand it over and forget it.
The five duty-of-care obligations
- Store waste safely — prevent escape, contain it properly, secure against scavenging and fly-tipping
- Transfer only to authorised persons — registered waste carriers, licensed sites
- Describe the waste accurately — so the next holder can handle it correctly (EWC codes)
- Apply the waste hierarchy — reduce, re-use, recycle before disposal
- Keep records — transfer notes, consignment notes, carrier checks
The records you must keep
| Record | For | Retention |
|---|---|---|
| Waste transfer note (WTN) | Non-hazardous waste transfers | 2 years |
| Consignment note | Hazardous waste transfers | 3 years |
| Carrier registration check | Proof carrier is authorised | Keep with WTN |
| Consignee returns | Hazardous waste disposal confirmation | 3 years |
| Waste hierarchy evidence | Showing reduce/re-use/recycle considered | With transfer records |
See our guides on waste transfer notes and hazardous waste consignment notes.
Checking your waste carrier
You have a positive duty to verify the carrier is registered:
- Check the Environment Agency public register (England), SEPA (Scotland), or NRW (Wales)
- Confirm the registration is current and covers the waste type
- Record that you checked (date, registration number)
If you hand waste to an unregistered carrier who then fly-tips it, you can be prosecuted — even if you believed they were legitimate.
The waste hierarchy
Businesses must apply and declare the waste hierarchy:
- Prevention — produce less waste
- Preparing for re-use — repair, refurbish
- Recycling — turn into new materials
- Other recovery — energy from waste
- Disposal — landfill, as the last resort
The declaration appears on waste transfer notes.
Why this matters — fly-tipping liability
The biggest risk of poor duty-of-care records is fly-tipping liability. If your waste is found fly-tipped and you can't produce records showing you transferred it to a registered carrier, you can be held responsible — even though someone else dumped it. Good records are your defence.
Common duty-of-care failures
- No waste transfer notes for commercial collections
- Not checking the carrier's registration
- Using a "man with a van" who isn't a registered carrier
- Inaccurate waste descriptions / missing EWC codes
- Discarding records before the retention period
- Not applying or declaring the waste hierarchy
FAQs
Does the duty of care apply to small businesses?
Yes — every business producing waste, regardless of size, including sole traders and home-based businesses.
What if I use the council's commercial waste service?
You still need a waste transfer note (often a season ticket) and should keep it. The council is a registered carrier, but the duty-of-care records remain your responsibility.
Can I be fined for someone else fly-tipping my waste?
Yes — if you can't show you transferred it to a registered carrier with proper records. That's exactly why the duty of care and its records exist.
Is digital waste tracking replacing paper records?
The UK is introducing mandatory digital waste tracking, which will centralise these records electronically. Businesses should prepare for the transition while continuing current record-keeping.
Related guides
Last reviewed 2026-06-08 by Jamie Dawson, Editor.
