Guidance

T12: manually treating waste

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

From:
Environment Agency
Published
28 April 2014
Last updated
1 July 2025 — See all updates

Applies to England

There’s a charge for most waste exemptions

This exemption is in band 1. Read waste exemption charges to find out what the charges and charging bands are.

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)
20 01 99 Bicycles only 100 2
20 01 10 Clothing, fabrics 100 2
20 01 11 Carpets only 100 2
20 01 99 Footwear only 100 2
20 03 07 Furniture only 100 2
20 01 38
20 01 39
20 01 40		 Garden tools only 100 2
17 09 04
17 01 02
17 02 01
20 01 38		 Stone, bricks, wood only 500 2
17 02 01
17 02 02
17 02 03
20 01 02
20 01 38
20 01 39
20 01 40		 Windows, doors only 100 2
15 01 03 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
20 01 38
20 01 39
20 01 40		 Coat hangers only 100 12 months
20 01 40 Domestic pots and pans only 100 2 years
20 01 38
20 01 39
20 01 40		 Lock gates only 100 2 years
20 03 07 Mattresses only 5 12 months
20 01 37*
20 01 38
20 01 40		 Telegraph poles only 100 12 months
17 02 01
17 02 02
17 02 03
20 01 02
20 01 38
20 01 39
20 01 40		 Windows, doors only 10 12 months
15 01 03 Wooden pallets only 100 12 months

(*) An asterisk at the end of a code means the waste is hazardous.

Key condition

Mattresses must be treated and stored indoors.

You can use some types of waste under U8 – using waste for a specified purpose.

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.

Updates to this page

Published 28 April 2014
Last updated 1 July 2025 show all updates

  1. Updated with a link to new information about charges and charging bands for waste exemptions.

  2. Updated the message at the start to say changes to exemptions are expected to start in 2025 but that timescales have not been finalised.

  3. We have added information about changes to this waste exemption that are likely to happen during 2024 to 2025.

  4. First published.

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