Environmental · Mandatory · Construction
Duty of Care Waste Transfer Note
A legal document that must accompany every transfer of non-hazardous waste from site.
Last reviewed: 29 March 2026 — This guide reflects UK law as of this date. Environmental Protection Act 1990 s34 remains current with no amendments enacted as of 29 March 2026. Next scheduled review: 29 March 2027.
| Legal basis | Environmental Protection Act 1990 s.34 |
| Status | Mandatory — required for every transfer of controlled waste |
| Prepared by | Principal Contractor |
| Retention | 2 years |
| Season tickets | Available for regular collections of the same waste type between the same parties |
1. The Waste Transfer Note — The Paper Trail for Every Waste Movement
The Waste Transfer Note (WTN) is the legal audit trail for every movement of non-hazardous controlled waste. Under Section 34 of the Environmental Protection Act 1990, every transfer of controlled waste must be accompanied by a written description of the waste sufficient to enable the recipient to handle it safely and to comply with their own duty of care obligations. The WTN is the document that fulfils this requirement.
The WTN is the primary defence against a duty of care allegation. If the Environment Agency investigates waste from a construction site that has been improperly disposed of, the first thing they will ask for is the WTN. A complete, accurate WTN demonstrates that the producer described the waste correctly, transferred it to a registered carrier, and recorded the transfer. A missing or incomplete WTN means the project cannot prove that the waste was handled lawfully.
Both the transferor (the construction site) and the transferee (the waste carrier) must sign the WTN and retain a copy for a minimum of two years. The WTN must be completed at the time of transfer — not retrospectively. For regular, repeated collections of the same waste type between the same parties, a season ticket can be used to cover multiple transfers over a period of up to twelve months, reducing the administrative burden.
Keep a WTN folder on site
Keep a WTN folder on site — physical or digital — and check it is complete weekly. Every waste collection that leaves the site must have a corresponding WTN. A weekly check ensures that no collections have been missed and that the folder is always ready for an Environment Agency inspection. Missing WTNs are far easier to obtain promptly than to chase down weeks or months later.
2. What a WTN Must Include
The following table sets out the information that must be recorded on every Waste Transfer Note. Incomplete WTNs are treated as non-compliant and provide no legal protection.
| Field | Detail |
|---|---|
| Waste description | A written description of the waste sufficient to enable safe handling. Include the European Waste Catalogue (EWC) code and the Standard Industrial Classification (SIC) code for the producing activity. |
| Quantity | The quantity of waste transferred, expressed in tonnes or cubic metres. An estimate is acceptable but must be reasonable and based on the container size or weighbridge ticket. |
| Physical form | Whether the waste is solid, liquid, sludge, powder, or mixed. This determines handling and transport requirements. |
| Transferor details | Name, address, and contact details of the person transferring the waste (the waste producer or holder). Include the site address if different from the registered office. |
| Transferee details | Name, address, and contact details of the person receiving the waste (the waste carrier). Include the Environment Agency waste carrier registration number. |
| Transfer details | Date and time of transfer, place of transfer (site address), and the destination facility where the waste will be taken for treatment, recovery, or disposal. |
| Transferor signature | Signature of the person at the producing site who authorises the transfer. This person must be satisfied that the waste description is accurate and that the carrier is authorised. |
| Transferee signature | Signature of the waste carrier's driver or representative accepting the waste. The carrier is confirming that they accept the waste as described and will transport it to the stated destination. |
| Season ticket (if used) | If a season ticket is in place for regular collections, the WTN should reference the season ticket number and the period it covers. The season ticket must be reviewed and renewed before it expires. |
| Retention | Both the transferor and the transferee must retain their copy of the WTN for a minimum of 2 years from the date of transfer. Copies must be produced on request to the Environment Agency. |
3. Common Mistakes
Not obtaining the WTN before the waste is collected
The WTN must be completed at the time of transfer, not days or weeks later. If the waste leaves site without a WTN, the transfer is non-compliant from the moment the vehicle pulls away. Site teams must have blank WTN forms available and ensure that every collection is documented before the carrier departs. Chasing WTNs retrospectively is unreliable and creates gaps in the audit trail.
Using vague or generic waste descriptions
The waste description on the WTN must be specific enough to enable the carrier and receiving facility to handle the waste safely. Descriptions such as "mixed waste" or "building materials" are not adequate. The description should identify the waste type (e.g. "concrete rubble", "plasterboard offcuts", "timber packaging"), the EWC code, and whether the waste contains any hazardous components. A vague description can result in waste being sent to the wrong facility or handled inappropriately.
Not retaining both copies of the WTN
Both the transferor and the transferee must retain their respective copies of the WTN for a minimum of two years. The site must keep its copy filed and accessible. If the Environment Agency requests the WTN and it cannot be produced, the site cannot demonstrate compliance with the duty of care. Digital copies are acceptable provided they are legible and include all signatures.
Not using season tickets for regular collections
Where the same waste type is collected regularly by the same carrier and taken to the same destination, a season ticket can be used instead of individual WTNs for each collection. Season tickets reduce paperwork and ensure consistency. However, many sites fail to use them and instead generate dozens of near-identical WTNs, increasing the risk of errors and missing documents. Season tickets are valid for up to twelve months and must be renewed before expiry.
4. Frequently Asked Questions
What are EWC codes and why do they matter?▾
European Waste Catalogue (EWC) codes are a standardised classification system for waste types. Each waste stream is assigned a six-digit code that identifies the source and nature of the waste. For construction and demolition waste, the relevant chapter is Chapter 17. Common codes include 17 01 01 (concrete), 17 01 02 (bricks), 17 02 01 (wood), 17 04 05 (iron and steel), and 17 09 04 (mixed construction and demolition waste). The EWC code must be included on every Waste Transfer Note and Hazardous Waste Consignment Note. Using the correct code ensures that the waste is directed to an appropriately licensed facility and handled in accordance with its properties. Incorrect coding can result in waste being sent to a facility that is not authorised to receive it.
Generate your Duty of Care Waste Transfer Note on Construction Suite
Construction Suite walks you through every required section with a guided Q&A — built to Environmental Protection Act 1990 s34 — and generates a professionally formatted document in minutes.
Get started freeThis guide is for general informational purposes only and does not constitute legal advice. While every effort is made to ensure accuracy, regulations change and individual project circumstances vary. Construction Suite is a trading name of Xzist Digital Ltd, registered in England and Wales.