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, and the government has moved toward mandatory digital waste tracking. Ensure they 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 2026-06-08 by Jamie Dawson, Editor.