Understanding waste contracts and bills
Licensed waste contractors
Whenever starting a waste contract you should ensure that your contractor is licensed - visit the Environment Agency Permit Register to search for licensed contractors by area, type, name or permit number.
There are a number of types of permit and you should ensure that your contractor is licensed for the service they are providing you. Remember if your waste is not disposed of appropriately it is YOU that is responsible. See EiE's Duty of Care pages for more details.
The Waste Transfer Note

About Waste Transfer Notes
A waste transfer note (WTN) must accompany any transfer of waste between different holders. The WTN is designed to list the contents of your waste so the people who treat your waste can manage it safely and properly.
You must create a WTN for each load of waste that leaves your site. In practice most waste companies will allow you to use a 'season ticket', ie one transfer note to cover multiple transfers over a given period of time of not more than 12 months.
However, a season ticket can only be used if the parties involved in each transfer are the same (i.e. your are still the customer, and you are transferring waste to the same waste company) and the description of the waste remains the same.
Waste Descriptions
WTNs must contain sufficient information about the waste to allow safe handling by anyone coming into contact with it, and to either dispose of it or allow it to be recovered within the law. If you don't give enough information you may be prosecuted.
In England and Wales, the WTN must contain a description of both the quantity and types of each different waste being transferred on the WTN - both in words and by using the appropriate codes in the List of Wastes (England) Regulations 2005 and the List of Wastes (Wales) Regulations 2005.
Environment Agency: Using the List of Wastes to code waste (Adobe PDF - 1.39MB)
Your waste company should also be able to help you do this.
The WTN should also include details of how the waste is contained, ie whether it is loose or packaged. If the waste is packaged, then the WTN should include details of the type of container.
For information on WTNs in Scotland or Northern Ireland visit NetRegs .
Is it my responsibility?
Although your waste management contractors may be able to help you describe waste, you should not rely on them. You are in the best position to describe your waste accurately. It is not acceptable to use non-specific terms, eg 'general waste' or 'inert waste'.
Both you and the waste carrier must sign the WTN before waste leaves your site. If you transport waste yourself, you and the operator of the waste management site who you hand your waste over to must sign the WTN. If you use a waste broker, you must ensure that they are registered.
Keeping records
All WTNs must be kept for at least two years as required by the waste duty of care. It is advisable to check that your waste is handled correctly to prove that you are complying with your duty of care.
Waste Transfer Notes for hazardous/special waste
Standard WTNs do not apply to hazardous/special waste. The transfer documentation for hazardous/special waste is called a 'consignment note'. If your waste has hazardous properties, you may need to treat it as such. In this case, you need to complete a consignment note to comply with your duty of care. The consignment note must contain similar information to a WTN. If you are unsure if a waste is hazardous check the European Waste Catalogue (EWC) European Waste Catalogue . Hazardous can only go to a waste treatment facility that is licensed to receive hazardous waste.
For more information on hazardous waste click here
Waste Bills
Each contractor will prepare its bills in a different way. However, there are a number of common elements which will allow you to understand how you are charged for waste collection.
Bin / Skip rental
Most waste and recycling bills will include a line detailing the cost of bin hire
- Almost all waste contractors will provide you with a receptacle for waste, at a suitable size for your premises and the amount of waste you create.
- You will be charged at a different rate depending on the size of bin/skip (this will be listed on the bill (1100L, 660L, 240L etc).
- Some companies will charge on a daily rate, some a weekly rate, some a monthly rate, and some annually. Make sure you understand how rental is being charged to ensure you are being charged an appropriate rate.
Collection / Disposal charge
On most waste bills this will be the highest cost.
In most cases this charge will simply be expressed as 'Collection / Disposal charge. However in practice this charge covers a number of things:
- the cost of collecting the waste from your site (staff pay, vehicle fuel, maintenance etc)
- the cost of disposing of the waste in a landfill site
- an appropriate proportion of the landfill tax [LINK] to the amount of waste you produce
- the waste company's profit margin
For recycling contracts this charge should always be lower than the charge for the same size receptacle of landfill waste. This is because the company will not have the costs of landfill (in most cases recyclable material will be sold on by the company for a profit) and the landfill tax does not apply.
Duty of care administration charge
Many waste companies add a separate line on waste bills to cover the cost of legal compliance in the collection of your waste. This charge implies that they will cover all paperwork for the transfer of waste from you to them. However, you should ensure that this is the case before committing to any contract.
VAT
All elements of a waste bill can have VAT applied to them. You should ensure that VAT is charged at the correct rate.
Information for sack collections
If your waste or recycling is collected in sacks, you will likely only receive a bill which shows the number of sacks purchased, a delivery cost and the total charge. The cost of purchasing sacks normally include the cost of collection, the cost of disposal and the duty of care administration charge.

