Guidance

T12 waste exemption: manually treating waste

The T12 exemption allows you to sort, repair, refurbish or dismantle waste for reuse or recovery.

Applies to England

Waste exemptions are changing and this will affect anyone who carries out a waste exemption activity. Defra has published its consultation supplementary response document and associated annexes explaining these changes. It sets out which exemptions will be withdrawn or restricted. This is one of the waste exemptions that will be affected. We expect changes to the exemptions will start to roll out during 2024 and continue into 2025 but timescales have not been finalised yet.

Types of activity you can carry out

These include when:

  • a charity collects discarded furniture, bicycles and garden tools to repair or refurbish so they can be used again
  • a company collects mattresses to dismantle them and recover the various parts

Types of activity you cannot carry out

You cannot:

  • treat the waste in any other way than by sorting, repairing, refurbishing or dismantling
  • use this exemption if you are treating the waste to dispose of it to landfill or to incinerate it
  • store or sort through general mixed waste under this exemption

Types and quantities of waste you can treat

The waste codes are listed in the List of Wastes (LoW) Regulations. You need to make sure your waste fits within the relevant waste code and description. In all examples allowed in T12, the types of waste are more restricted than the LoW code. This is indicated by the word ‘only’ in the types of waste description.

Waste for sorting, repairing or refurbishing

Waste code Type of waste Sorting, repairing or refurbishing (tonnes) at any one time Storage (years)
200199 Bicycles only 100 2
200110 Clothing, fabrics 100 2
200111 Carpets only 100 2
200199 Footwear only 100 2
200307 Furniture only 100 2
200138, 200139 , 200140 Garden tools only 100 2
170904, 170102, 170201, 200138 Stone, bricks, wood only 500 2
170201, 170202, 170203, 200102, 200138, 200139, 200140 Windows, doors only 100 2
150103 Wooden pallets only 100 2

Waste for sorting and dismantling

Waste code Type of waste Sorting and dismantling (tonnes) at any one time Storage duration
200138, 200139, 200140 Coat hangers only 100 12 months
200140 Domestic pots and pans only 100 2 years
200138, 200139, 200140 Lock gates only 100 2 years
200307 Mattresses only 5 12 months
200137*, 200138, 200140 Telegraph poles only 100 12 months
170201,170202,170203, 200102, 200138, 200139, 200140 Windows, doors only 10 12 months
150103 Wooden pallets only 100 12 months

Key condition

Mattresses must be treated and stored indoors.

You can use some types of waste under:

Register a T12 exemption

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

If you want to treat more than the amount of waste allowed under this exemption or any other types of waste not listed here, you will need to apply for an environmental permit.

Published 28 April 2014
Last updated 9 February 2023 + show all updates
  1. We have added information about changes to this waste exemption that are likely to happen during 2024 to 2025.

  2. First published.