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’s consultation supplementary response document and its annexes explain the changes. This sets out which exemptions will be withdrawn or restricted. Changes to the exemptions are likely to start in 2025 but timescales have not been finalised.
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.
Related exemptions
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.
Related permits
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 2014Last updated 10 May 2024 + show all updates
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Updated the message at the start to say changes to exemptions are expected to start in 2025 but that timescales have not been finalised.
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We have added information about changes to this waste exemption that are likely to happen during 2024 to 2025.
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First published.