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Guidance

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.

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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