T12: manually treating waste
T12 exemption allows you to sort, repair, refurbish or dismantle waste for reuse or recovery.
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) |
|---|---|---|---|
| 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 |
(*) An asterisk at the end of a code means the waste is hazardous.
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
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Updated with a link to new information about charges and charging bands for waste exemptions.
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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.