Waste Transfer Notes: The UK Business Guide (2026)

Quick answer: Every UK business must complete a waste transfer note (WTN) when non-hazardous waste changes hands — it's the legal record proving you've met your duty of care under the Environmental Protection Act 1990. A WTN describes the waste (with its EWC code), identifies both parties, confirms the carrier is registered, and must be kept for at least 2 years (3 years for hazardous waste consignment notes). Failure to keep WTNs is an offence and can implicate you in fly-tipping prosecutions.

The duty of care behind WTNs

Under section 34 of the Environmental Protection Act 1990, every business that produces, carries, or disposes of waste has a "duty of care". The waste transfer note is the documentary evidence of that duty — it proves your waste went to an authorised carrier and a legitimate destination, not a fly-tip.

When you need a waste transfer note

• Any time non-hazardous business waste changes hands
• Commercial bin collections (general waste, recycling, food waste)
• Skip hire and bulky waste removal
• Construction and demolition waste (non-hazardous)
• Office clearances, trade waste

Hazardous waste uses a different document — see our hazardous waste consignment notes guide.

What a waste transfer note must contain

• Description of the waste
• The EWC (European Waste Catalogue / List of Wastes) code
• Quantity and how it's contained (bags, skip, bin)
• The transferring business's SIC code (Standard Industrial Classification)
• Names and addresses of both parties
• The carrier's waste carrier registration number
• Date and place of transfer
• A declaration that the waste hierarchy has been applied
• Signatures of both parties

The season ticket option

For regular, repeated transfers of the same type of waste to the same carrier, you can use a single "season ticket" WTN covering up to 12 months — rather than completing a new note for every collection. This is standard for routine commercial bin collections. The waste description and parties must stay the same.

Checking your waste carrier is registered

You have a legal duty to check that whoever takes your waste is a registered waste carrier. Verify their registration on the Environment Agency public register (or SEPA in Scotland, NRW in Wales). Handing waste to an unregistered carrier breaches your duty of care — even if they fly-tip it, you can be prosecuted.

Retention

• Waste transfer notes — at least 2 years
• Hazardous waste consignment notes — at least 3 years
• Keep accessible for Environment Agency / local authority inspection

The waste hierarchy declaration

WTNs must include a declaration that you've applied the waste hierarchy — prevention, preparing for re-use, recycling, other recovery, then disposal as the last resort. This confirms you've considered reducing and recycling before disposal.

Common waste transfer note mistakes

1. Not getting a WTN at all for commercial waste collections
2. Not checking the carrier is registered
3. Missing or wrong EWC code
4. Discarding WTNs before the 2-year retention
5. Using a WTN for hazardous waste (needs a consignment note instead)
6. Season ticket WTN used when the waste type or carrier has changed

FAQs

Do sole traders and small businesses need WTNs?

Yes — any business producing waste, regardless of size. Even a one-person business handing waste to a collector needs the WTN.

Is an invoice the same as a waste transfer note?

No — an invoice proves payment, not the duty-of-care transfer. You need the actual WTN with the required content and both signatures.

Can WTNs be electronic?

Yes — electronic waste transfer notes are accepted. The government's Digital Waste Tracking Service went into public beta on 28 April 2026 and becomes mandatory for waste receiving sites from October 2026 (January 2027 in Scotland), with waste carriers, brokers and dealers following from October 2027. Ensure notes contain all required fields and are retained for 2 years.

Who keeps the waste transfer note — me or the carrier?

Both parties keep a copy. You (the waste producer) must retain yours for at least 2 years.

Related guides

• Waste transfer notes: UK business guide
• Hazardous waste consignment notes
• Duty of care waste records

Last reviewed 2026-07-14 by Jamie Dawson, Editor.

⬇ Free download: our waste transfer note template + season ticket log (uk) (PDF & Excel) gives you the record sheets from this guide, ready to print.