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Guidance

Waste exemptions: new rules from January 2027

Updated 21 October 2026

Applies to England

These reforms are subject to parliamentary approval.

1. When this is happening

The reforms are being considered by Parliament and are expected to be approved before 17 December 2026. 

New regulation will come into force from 6 January 2027, subject to approval in Parliament.

2. Why the rules are changing

The reforms will better protect legitimate businesses, people, communities and the environment from the harm caused by waste criminals and poorly managed waste operations.

3. Most exemptions are affected

Your exemption could have a minor change, or something more detailed. The following waste exemptions are being withdrawn.

You may also be affected if you have: 

  • more than one exemption for the same type of waste at a site 

  • exemptions at, or next to, a site that has a permit 

You’re legally required to stay within the rules. If you cannot, you must stop the work you do under your exemption.

You must keep accurate records to show that you’re complying with the terms of your exemptions.

4. When you must comply with the new rules

Most exemptions have minor changes. These will be in force immediately when the new rules come into effect.

Some exemptions have more complex changes. There will be a transition period of 3, 6 or 12 months to comply.

Check if your exemptions have a transition period. You may need to follow changes by different dates for different exemptions.

5. How to prepare

Check what exemptions you have. Go to the public register.

Read the current conditions of your exemptions. Go to waste exemption guides.

6. Who is affected

  • waste exemption holders in England only
  • the waste industry 
  • farmers, and those in the agricultural sector 
  • the water industry 
  • councils and local authorities 
  • charities and trusts 
  • other businesses, large or small, that have waste exemptions

Look for your sector in this guide for more information.

Who the reforms do not affect

  • exemption holders in Wales, Scotland, or Northern Ireland
  • those that hold an environmental permit, but no waste exemptions

If you work in the waste industry

The following will be withdrawn on 6 April 2027 and you’ll need to apply for a permit instead:

Apply for a waste environmental permit before 6 April 2027. You can continue working under your exemption while your permit is being processed.

Farmers and agricultural businesses

It is likely that most changes to your exemptions will be minor.

If you have U1: using waste in construction, this has more detailed reforms. You’ll have a 12-month transition period to comply.

You may have exemptions at, or next to, a permitted site. You’ll have to decide if your exemptions are ‘technically connected’ to the permitted activity. If so, you’ll need to apply to bring the waste exemptions into the environmental permit.

More information is in section 7 of this guide.

If you work in the water industry

Minor and major changes will affect your waste exemptions. There are changes to waste codes and descriptions in the following exemptions. These will take effect immediately:

You may have exemptions at, or next to, a permitted site. You’ll have to decide if your exemptions are ‘technically connected’ to a permitted activity. If so, you’ll need to apply to bring the waste exemptions into the environmental permit.

More information is in section 7 of this guide.

Councils and local authorities

Minor and major changes will affect your waste exemptions. The following exemptions will have detailed changes, with transition periods of 6 or 12 months for you to comply:

Other businesses

Changes may be minor and immediate, or more detailed, with a transition period.

Check what exemptions you have, and make sure you can comply with the new rules.

If you have any of the following exemptions, these should be your priority. You will need to apply for a waste environmental permit before 6 April 2027 or stop your activity from that date:

7. Waste exemptions at, or next to, a site that has a permit

Where waste exemptions are ‘technically connected’ to a permitted activity, using waste exemptions will no longer be allowed. 

It is up to you to work out if you have a technical connection. You need to look at the situation at your site and decide whether your waste exemptions could increase the overall environmental risk from the permitted site.

If so, you must apply to bring the waste exemptions into the environmental permit by 6 July 2027, or stop what you do under your exemptions past this date.

Read the following examples of a technical connection.

Examples of a technical connection

A business treating waste wood has registered a T6: treating waste wood and plant matter on land next to their permitted site, to extend operations past the boundary of their permit.

This activity increases risks, such as from fire and dust - beyond what was considered for the permit application. The permit and exemption have a technical connection, and the business will need to bring the exemption into their permit.

A business treating waste plastic has registered a T4: storing and preparing for further treatment on their permitted site to store and treat more waste than allowed in their permit. This activity increases the overall risk beyond what was considered in the permit application. The permit and exemption have a technical connection, and the business will need to bring the exemption into the permit.

Example of no technical connection

A farmer holds a permit for an anaerobic digestion (AD) plant, and a U1: using waste in construction to build a farm track. These activities are not related to each other, and are happening in 2 different areas of the farm. The track does not increase the risk from the AD plant. There is no technical connection, and there is no need to bring the track into the permit.

You can get advice from the Environment Agency before applying if you need more help.

8. If you have more than one exemption at a site

From 6 July 2027, if you have more than one waste exemption registered at a site, the amount you can store for each waste type will be limited to the lowest amount in the exemptions. 

For example, if you have 3 exemptions, with: 

  • 2 plastic storage limits of 500 tonnes 
  • a third with a plastic storage limit of 300 tonnes 

The total amount of waste plastic you can store will be 300 tonnes. 

If you cannot stay within the lowest storage limit, you must apply for a waste environmental permit or stop your activity under the exemptions. Once you’ve applied, you’ll be able to continue the work past this date while your application is processed. 

You can get advice from the Environment Agency before applying if you need more help.

9. If you use regulatory positions

Some regulatory positions are being replaced by changes to waste exemptions. You need to check regularly to see if the regulatory positions you use have been affected.

10. Non-waste framework directive (NWFD) exemptions

The amount of waste you can store under the following NWFDs will increase:

11. Transition periods: 3, 6 or 12 months

If your waste exemption is not in these tables, the changes are likely to be minor, or no change.

3-month transition period

Exemption Date it will be withdrawn
T8: mechanically treating end-of-life tyres 6 April 2027
T9: recovering scrap metal 6 April 2027
U16: using depolluted end-of-life vehicles for parts 6 April 2027

6-month transition period

Exemption Transition period ends
T4: storing and preparing for further treatment 6 July 2027
T6: treating waste wood and plant matter 6 July 2027
T12: manually treating waste 6 July 2027
D7: burning plant and untreated wood waste where it’s produced 6 July 2027

12-month transition period

Exemption Transition period ends
U1: use of waste in construction 6 January 2028
S1: storing waste in secure containers 6 January 2028
S2: storing waste at a secure site 6 January 2028

More information

Read the Reforming waste exemptions policy paper for more information about the policy reforms.

Get advice from the Environment Agency

General enquiries

National Customer Contact Centre
PO Box 544
Rotherham
S60 1BY

Email enquiries@environment-agency.gov.uk

Telephone 03708 506 506

Telephone from outside the UK (Monday to Friday, 8am to 6pm GMT) +44 (0) 114 282 5312

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