How to complete the combined waste return spreadsheet
Updated 6 May 2025
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This publication is available at https://www.gov.uk/government/publications/materials-facility-combined-waste-returns-spreadsheet/how-to-complete-the-combined-waste-return-spreadsheet
This page gives guidance on how to complete the combined returns spreadsheet for materials facilities.
Use this with the guidance on:
- the deadlines for submitting your returns
- the waste sampling and reporting requirements that apply from October 2024
Entering data in the waste returns spreadsheet
Save the spreadsheet to your device before you complete it.
When entering data into the spreadsheet please consider:
- using this guidance and any available notes at the top right of each column (marked with a red triangle) to help
- where drop-down lists have been provided, either using these or ensuring that any values entered match the relevant look up value – this is to help reduce issues being identified at submission, which may see your return being rejected
- checking the row status column to ensure that information entered is available in the relevant drop-down lists or included in the ‘MF data summary’ sheet
- operators should make sure that any return submitted is consistent with the downloadable spreadsheet as the form specified by the Environment Agency, otherwise this may risk your return being rejected
Waste inputs
Supplier details
Complete this section by entering the relevant supplier names and addresses in the form.
Once all the required fields for a supplier are complete, these details are added to the list. They are then available to select from the drop-down list in the ‘Waste_Received’ sheet.
The definition of a supplier is set out in Schedule 9 of the Environmental Permitting (England and Wales) Regulations 2016 and guidance on materials facilities: waste sampling and reporting from October 2024.
The information you should enter in the ‘supplier details’ section depends on the source of the waste material . For:
- kerbside collections, including when material has been transferred from another waste facility that is not a materials facility, enter the single waste collection authority name and address
- waste that has been transferred from another material facility, enter the name and address of the operator of the material facility that the waste has been transferred from
- all other sources of waste materials, enter the name and address of the person who collected the material – if you do not know this, enter the name and address of the person responsible for delivering it to the MF
Waste received
For each entry (row) in this section, you must:
- select whether it is ‘MF waste material’ by answering ‘Yes’, ‘No’ or ‘MF Transfer’– this will highlight the fields you need to complete in yellow
- enter a reference number if MF waste material, do not leave the field blank – this number will be available to select from a drop-down menu in the ‘MF_Input_Sample’ sheet and it will be used to link the sampling measurements reported to the waste materials it came from
- enter the date the first batch of waste materials described in that row was received
- select the relevant supplier’s name and address
As part of meeting your waste return requirements for regulated sites, for each entry you will also need to provide the details of the:
- waste origin area
- waste classification code, also referred to as LoW (List of Waste) or EWC (European Waste Catalogue) code
- DR (disposal or recovery) code
- state
- amount in tonnes
Aggregated data
If you have selected ‘yes’ or ‘transfer’ you can aggregate tonnages of qualifying waste materials where the fields titled ‘supplier name & address’, ‘waste origin area’, ‘EWC code’, ‘disposal or recovery code’ and ‘state’ are all the same.
If one supplier provides different waste types that are received under different classification codes (for example, comingled and paper and card) then you should enter separate entries for each waste type for that supplier.
Non-MF waste
For non-MF waste being reported as part of the waste return requirements for regulated facilities, you do not have to provide the following details in the ‘Non-MF waste’ tab:
- reference
- date received
- supplier name and address
These cells will be greyed out.
Example of waste received that is non-MF waste in the spreadsheet
MF input samples
Complete this section by entering the data for samples taken of waste materials received at the facility from each supplier during the reporting period.
For each entry (row) in this section, you must:
- select the relevant reference number from the drop-down list which identifies the supplier
- enter the date you took the sample
- enter the weight of the sample in kilograms
- identify the weight in kilograms of each type of target material, non-target material and non-recyclable material
The total weight recorded as samples cannot exceed the weight entered in the sample weight column.
The total weight recorded as samples cannot weigh less than 80% of the total weight of the sample weight recorded but should be as near to the sample weight as possible.
For each category of target, non-target and non-recyclable materials, you must also:
- identify and measure the proportion of packaging items (except for glass, unless it is specifically required by the regulator)
- identify and measure the proportion of drink containers, as a category of packaging, for aluminium, steel or plastic bottles material types
You should enter quantities in kilograms, rounded to 2 decimal places, for the material types identified within the sample. Fields with a value of zero can be left blank – you do not need to enter zeros.
If the sample contains material particles, you are not expected to separate particles into their relevant category (target, non-target, non-recyclable). Instead, just measure and apportion into the relevant target, non-target, and non-recyclable material fractions.
There’s an example of how to measure and apportion material particles in the main guidance on materials facilities: waste sampling and reporting from October 2024.
Example scenario: separately collected card and paper
You as the MF operator have identified the following materials as target materials:
- card and paper
- plastic pots, tubs and trays only
You have taken a sample weighing 57kg. The sample consists of the following material types:
- 0.60kg of aluminium – this is identified as non-target material – all is identified as packaging, of which, 0.50kg are aluminium cans and so also identified as drink containers
- 16.00kg of paper – this is identified as target material – none of this is identified as packaging
- 39.80kg of card – this is identified as target material but 0.80kg of this is contaminated cardboard and is therefore identified as non-recyclable instead – all of this is identified as packaging
- 0.20kg of plastic bottles – this is identified as non-target material – all is identified as packaging, of which, all are 500ml PET drink bottles and so also identified as drink containers
- 0.40kg of other material not falling within the listed types – this is identified as non-recyclable material – none of this is identified as packaging
You will need to enter the above measurements in the ‘Input_Sample’ sheet. Where no value is required, you can leave this cell blank or enter 0.00.
Example breakdown of a ‘MF_Input _Sample’
Aluminium
| Target (kg) | of which packaging (kg) | of which drinks containers (kg) | Non-target (kg) | of which packaging (kg) | of which drinks containers (kg) |
|---|---|---|---|---|---|
| 0.60 | 0.60 | 0.50 |
Paper
| Target (kg) | of which packaging (kg) | Non-target (kg) | of which packaging (kg) | Non-recyclable (kg) | of which packaging (kg) |
|---|---|---|---|---|---|
| 16.00 |
Card
| Target (kg) | of which packaging (kg) | Non-target (kg) | of which packaging (kg) | Non-recyclable (kg) | of which packaging (kg) |
|---|---|---|---|---|---|
| 39.00 | 39.00 | 0.80 | 0.80 |
Plastic bottles
| Target (kg) | of which packaging (kg) | of which drinks containers (kg) | Non-target (kg) | of which packaging (kg) | of which drinks containers (kg) |
|---|---|---|---|---|---|
| 0.20 | 0.20 | 0.20 |
Other
| Target (kg) | of which packaging (kg) | Non-target (kg) | of which packaging (kg) | Non-recyclable (kg) | of which packaging (kg) |
|---|---|---|---|---|---|
| 0.40 |
Definitions in this section
Target material
‘Target material’ means one or more kind of materials identified by you, as the operator of a MF, as destined for:
- separation from waste material received
- consolidation to produce bulk quantities of the identified material
Non-target material
‘Non-target material’ means material that may be recyclable but is not identified as a target material by you, the operator of the MF.
Non-recyclable material
‘Non-recyclable material’ means waste material that currently cannot be viably recycled.
Packaging materials
‘Packaging materials’ means any product for containing, handling, delivering and presenting goods. It can include:
- primary packaging
- secondary packaging
- tertiary packaging
- shipment packaging
Drink containers
‘Drink containers’ means bottles and cans that:
- are made entirely or mainly from steel, aluminium or polyethylene terephthalate (PET) plastic
- are made to hold between 50 millilitres and 3 litres of liquid
- come into direct contact with the drink inside
- are designed to be airtight and watertight when they’re supplied
- are not made for reuse or refilling
These definitions are set out in Schedule 9 of the Environmental Permitting (England and Wales) Regulations 2016.
Waste outputs
Waste destinations
Complete this section by entering the relevant destination names and addresses in the form. If the destination is:
- another MF, you must enter the permit number
- outside the UK, provide the country of destination – this applies to exports made via brokers
Once all the required fields for a destination are complete, these details are added to the list. They will then be available to select from the drop-down list in the ‘Waste_Removed’ sheet.
Example of destination details in the spreadsheet
Waste removed
The ‘Waste_Removed’ sheet should contain details of all waste that has left your facility during the current quarter. You must only report in this section the tonnage of waste that is actually removed from the site in the current quarter.
For each entry (row) in this section, you must:
- select the output type, picking from the listed material type and grade – once selected this will highlight the fields you need to complete in yellow
- ensure you insert a unique reference into the ‘batch reference’ field so the field is not left blank – this does not have to identify the batch of SOM sampled and could be the row number
- enter the date the first batch of specified output material described in that row was removed from your site – do not leave this field blank
- select the correct destination details
As part of meeting your waste return requirements for regulated sites, for each entry you will also need to provide the details of the:
- waste origin area
- waste classification code, also referred to as LoW or EWC code
- DR (disposal or recovery) code
- state
- amount in tonnes
Aggregated data
If you have selected a SOM output type you can aggregate tonnages of qualifying waste materials where the ‘Output type’, ‘Destination’, ‘EWC Code’, ‘Disposal or Recovery Code’ and ‘State’ fields are all the same.
If you send different materials to the same destination (for example, ‘Paper – Mixed’ and ‘Card – Cardboard’) then you should enter separate entries for each ‘output type’ for that destination.
Non-MF waste
For non-MF waste being reported as part of the waste return requirements for regulated facilities, you do not have to provide the following details in the ‘Non-MF waste’ tab:
- batch reference
- date removed
- name and address of destination
These cells will be greyed out.
Specified output samples
Complete this section by entering data for samples of specified output material produced at your facility during each reporting period. You do not need to record information in this section if your MF is not required to sample outputs.
For each entry (row) in this section you must:
- select a ‘batch reference’ for the row in ‘waste removed’ that most closely relates to the sample and or has the relevant type of material that you have sampled selected in ‘output type’ for example ‘Glass - Clear’
- enter the date you took the sample
- enter total weight in kilograms of the sample
- identify the weight in kilograms of each type of target material, non-target material and non-recyclable material
For each category of target, non-target and non-recyclable materials, you must also:
- identify and measure the proportion of packaging items (except for glass unless it is specifically required by the regulator)
- identify and measure the proportion of drink containers, as a category of packaging, for aluminium, steel or plastic material types
The total weight recorded as samples cannot exceed the weight entered in the sample weight column.
The total weight recorded as samples cannot weigh less than 80% of the total weight of the sample weight recorded, but should be as near to the sample weight as possible.
You should enter quantities in kilograms, rounded to 2 decimal places, for the material types identified within the sample. Fields with a value of zero can be left blank you do not need to enter zeros.
Example of waste removed and specified output sampling breakdown in the spreadsheet
Example scenario: specified output material is paper – newspapers and magazines
You have produced 250 tonnes of specified output material from your separating process. This is made up of paper and graded as newspapers and magazines. You will need to sample this at a minimum frequency of once for every 60 tonnes. Therefore, you need to take 4 samples. Your MF also targets cardboard and plastic pots, tubs and trays.
You have taken a sample (sample 1) weighing 55kg. The sample consists of the following material types:
- 0.80kg aluminium – this is identified as non-target material – all is identified as packaging, of which, all are aluminium cans and so also identified as drinks containers
- 53.00kg of paper – this is identified as target material – none of this is identified as packaging
- 1.10kg of plastic – 1.0kg are plastic tubs and identified as target material and 0.10kg are plastic films and identified as non-target material – all of this is identified as packaging
- 0.10kg of other material not falling within the listed types – this is identified as non-recyclable – none of this is identified as packaging
Example breakdown of specified output samples
Sample 1
Aluminium
| Target (kg) | Of which packaging (kg) | Of which drinks containers (kg) | Non-target (kg) | Of which packaging (kg) | Of which drinks containers (kg) |
|---|---|---|---|---|---|
| 0.80 | 0.80 | 0.80 |
Paper
| Target (kg) | Of which packaging (kg) | Non-target (kg) | Of which packaging (kg) | Non-recyclable (kg) | Of which packaging (kg) |
|---|---|---|---|---|---|
| 53.00 |
Plastic
| Target (kg) | Of which packaging (kg) | Non-target (kg) | Of which packaging (kg) | Non-recyclable (kg) | Of which packaging (kg) |
|---|---|---|---|---|---|
| 1.00 | 1.00 | 0.10 | 0.10 |
Other
| Target (kg) | Of which packaging (kg) | Non-target (kg) | Of which packaging (kg) | Non-recyclable (kg) | Of which packaging (kg) |
|---|---|---|---|---|---|
| 0.10 |
MF data summary
The values in the ‘MF data summary’ sheet are calculated based on the information provided in the following sheets:
- ‘Waste_Received’
- ‘MF_Input_Samples’
- ‘Waste_Removed’
- ‘Specified_Output_Samples’
You must check that the totals presented match your own records and measurements.
If the values do not match your own, you may need to check that the ‘row status’ column in these sheets reads ‘OK’. This is required for the row information to be included in the ‘MF data summary’ calculations.