Guidance

Waste exemption: T19 physical and chemical treatment of waste edible oil and fat to produce biodiesel

This exemption allows the small-scale physical and chemical treatment of waste edible oils and fat to produce fuel.

Types of activity you can carry out

This includes collecting chip frying oil from chip shops and treating it to make biodiesel.

Types of activity you can’t carry out

You can’t:

accept any other waste oils
treat waste where the main purpose is to dispose of it to landfill or incineration

Type of waste you can treat

The waste codes are those listed in the List of Wastes (LoW) Regulations. You need to make sure your waste fits within the relevant waste code and description.

Waste code	Type of waste
200125	Edible oil and fat

Quantity of waste you can treat

You can:

physically treat or store up to 5,000 litres at any one time
chemically treat up to 250 litres at any one time
store waste for up to three months

Key conditions

The waste must be stored in a container with secondary containment.

What else you need to know

You need to know that:

there is a quality protocol for biodiesel
unless the biodiesel is produced and supplied under the quality protocol for biodiesel, it is still waste
if you produce more than 2,500 litres of biodiesel a year, HM Revenue and Customs allow you to account for excise duty at a lower rate

To register you need Form EX 103 HM Revenue and Customs - Biodiesel.

U5 – using waste-derived biodiesel as fuel.

Register a T19 exemption

You need to register this exemption with the Environment Agency if you will meet the requirements:

If you want to produce more biodiesel than this exemption will allow, you will need an environmental permit.

Definitions

Secondary containment – a bund or any other system for preventing waste that has leaked from its main container from escaping from the place where it is stored or treated.