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What duty of care means for your business (and why it matters)

30/09/2026
What duty of care means for your business (and why it matters)

Every business that produces waste is legally responsible for how that waste is managed. The responsibility does not transfer to the contractor who collects it. If waste is later found to have been disposed of illegally, the business that produced it must be able to show it took reasonable steps to prevent that.

This article sets out what the duty of care requires, the most common areas of non-compliance, and the regulatory changes businesses should be aware of.

The legal requirement

The waste duty of care is set out in Section 34 of the Environmental Protection Act 1990. It applies to anyone who imports, produces, carries, keeps, treats or disposes of waste. Business size does not matter.

In practice, businesses need to meet four core requirements.

1. Use an authorised waste carrier. Businesses should verify that a carrier is registered before transferring any waste. The Environment Agency's public register covers registered waste carriers, brokers and dealers. We recommend keeping a record of each check.

2. Complete a waste transfer note (WTN). The note must include enough information for the receiving party to handle and dispose of the waste safely. It must also include a statement confirming that the waste hierarchy has been applied, as required by the Waste (England and Wales) Regulations 2011.

3. Keep waste secure and describe it accurately. Store waste so it cannot escape your control, for example in covered or contained bins and skips, and give the carrier an accurate written description of what is being transferred.

4. Retain the documentation. WTNs must be kept in paper or electronic form for two years and produced to an enforcement officer from the local council or the Environment Agency on request. Hazardous waste requires a consignment note in place of a WTN, and consignment notes must be kept for at least three years.

Common areas of non-compliance

  • Selecting a carrier on price alone. Unregistered operators often undercut registered carriers because they do not pay for lawful disposal. If waste handed to them is fly-tipped, the producing business remains liable.
  • Using household disposal routes. Business waste must not be placed in household or public litter bins, or taken to Household Waste Recycling Centres. Businesses should make sure employees understand this.
  • Waste produced alongside contractors. Where a business adds its own waste to a contractor's skip, the duty of care applies to that waste. The contractor's documentation does not cover it.
  • Incomplete records. A collection with no WTN on file is a breach in itself, even if the waste was managed lawfully.

Penalties for non-compliance

A breach of the duty of care is a criminal offence, and there is no upper limit on the fine a court can impose. If a business fails to produce its waste transfer notes when an enforcement authority asks for them, the authority can issue a £300 fixed penalty notice under section 34A of the Environmental Protection Act 1990 instead of prosecuting.

Beyond the financial penalty, a prosecution for a waste offence is a matter of public record. It may affect tender eligibility, supplier audits and client relationships.

Regulatory change: digital waste tracking

Waste record-keeping is moving to a national digital system. Permitted and registered waste receiving sites are legally required to use the new service from October 2026 in England and Wales, and from January 2027 in Scotland and Northern Ireland. A second phase covering waste carriers, brokers and dealers is planned for October 2027. Learn more here

The existing duty of care and WTN requirements for businesses that produce waste are unchanged. However, as more of the waste chain is recorded digitally, regulators will find it easier to trace waste movements and spot gaps in documentation. Businesses with complete and accurate records are best placed for this transition.

How Litta supports compliance

Every Litta collection is carried out by a registered waste carrier and comes with a digital Waste Transfer Note, giving you full duty of care paperwork. That gives your business a central, accessible record of each transfer, ready to produce on request. Litta’s Environment Agency registration number can be verified on the public register.

We provide one-off clearances and scheduled commercial waste collections for offices, retail, hospitality and trade customers, with dedicated account management.

Contact or call 0330 828 1287


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