WASTE TRANSFER NOTES FOR USED COOKING OIL: 
WHAT YOU NEED AND HOW LONG TO KEEP THEM

What is a waste transfer note?

A waste transfer note (often shortened to WTN) is the paperwork that proves your waste went to the right place. It is part of your Duty of Care under section 34 of the Environmental Protection Act 1990. Used cooking oil is controlled waste, so every restaurant, pub, takeaway, café, school, hospital and food manufacturer that produces it needs one.

In practice, it answers three questions an inspector will ask: what was the waste, who took it, and where did it go. If you can't answer those, it doesn't matter how careful you were with the oil itself. Without the paper, you can't prove it.

I've been collecting oil from commercial kitchens since 2008, and the most common problem I see isn't kitchens doing something wrong with their oil. It's kitchens doing the right thing and having nothing to show for it, because the last collector never left a note or the copies went in the bin.

What a waste transfer note for used cooking oil must include

There's no single official form, but every note must contain the same information. For used cooking oil, that means:

1. A description of the waste in words, for example "used cooking oil from commercial fryers".
2. The waste code. For used cooking oil this is EWC 20 01 25 (edible oil and fat).
3. How it is contained, for example "4 x 25 litre drums" or "1 x 240 litre bin".
4. The quantity, in litres or kilograms.
5. Your business name and address, and your SIC code (see below).
6. The collector's name, address and waste carrier registration number. Ours is CBDU199369.
7. The date and place of the transfer.
8. Details of any broker or dealer who arranged the collection, if there is one.
9. Signatures from both you and the collector.

Both businesses keep a copy. A document that carries all the same information, such as a collection receipt or invoice, can do the same job. The government also publishes a free waste transfer note template you can use.

SIC codes for common food businesses

Your SIC code describes what your business does. It's the part of the note people most often leave blank. These are the codes we see most:

• 56101: licensed restaurants
• 56102: unlicensed restaurants and cafés
• 56103: takeaway food shops and mobile food stands
• 56302: pubs and bars
• 55100: hotels
• 56290: contract catering and other food services

If you're a limited company, your SIC code is on your Companies House record. Schools, hospitals and care homes have their own codes; ask your finance team or your collector if you're not sure.

Example: a waste transfer note for used cooking oil

Here's what a completed note for a typical restaurant collection looks like. The restaurant is made up for illustration.

• Waste description: used cooking oil from commercial fryers
• EWC code: 20 01 25
• Container: 4 x 25 litre sealed drums
• Quantity: 100 litres
• Transferor: The Example Kitchen Ltd, 12 High Street, Anytown, AB1 2CD. SIC 56101
• Transferee: Bio UK Fuels (Sheffield) Ltd, Unit 6A Greasbro Road, Tinsley, Sheffield S9 1TN. Waste carrier licence CBDU199369
• Date and place of transfer: 4 November 2026, rear yard of The Example Kitchen
• Signed: kitchen manager and Bio UK Fuels driver

Notice the detail. "Waste oil, some" won't do. Exact quantities matter more than ever now that receiving sites report every load to the government's new digital system.

How long do you need to keep waste transfer notes?

At least 2 years from the date of the collection. If you use an annual note (see below), keep it for 2 years after the last collection it covers.

You can keep paper copies or electronic copies, as long as you can produce them when asked. Both you and your collector must be able to show the note to the Environment Agency, Natural Resources Wales or your local council.

My advice is simple: keep one folder or one email folder just for oil collection notes, in date order. When an EHO or council officer asks, you hand it over in thirty seconds. That's the difference between a quick visit and a follow-up letter.

Annual waste transfer notes for regular collections

If your oil is collected on a regular schedule, you don't have to fill in a new note every time. You can use an annual note, sometimes called a season ticket. It covers repeat collections of the same non-hazardous waste for up to 12 months.

An annual note only works if these stay the same for the whole period:

• your business (the holder of the waste)
• the collector
• the type of waste

If any of those change, for example you switch collector or start sending a different type of waste, you need a new note. You also need a separate record of each collection: the date, time and quantity. A collection receipt from each visit, kept with the annual note, does this.

If you're a regular Bio UK Fuels customer, ask us which option suits your collection pattern.

What happens if you don't have them?

Failing to complete or keep waste transfer notes is a breach of your Duty of Care. Your local council or the Environment Agency can issue a fixed penalty notice. More serious cases go to court, where fines are unlimited.

The bigger risk is what the missing paperwork hides. If your oil ends up poured down a drain or dumped by an unlicensed collector, the trail leads back to your business. A proper note, from a licensed carrier, is your protection.

Watch out for anyone offering cash for oil with no paperwork. If there's no note, there's no proof, and the risk sits with you.

Waste transfer notes and digital waste tracking

Since 1 October 2026, sites that receive waste, like our depot, must report every load to the government's new digital waste tracking service. That doesn't replace your waste transfer notes. The government has confirmed that waste transfer notes carry on alongside the digital system until further notice.

What it does mean is that the details on your note now feed a national record. A vague description or a wrong postcode has to be corrected. Read more in our guide to digital waste tracking for restaurants and takeaways.

Your waste transfer note checklist

1. Get a note for every collection, or an annual note plus a record of each visit.
2. Check the waste code says 20 01 25 and the description is clear.
3. Make sure the quantity and containers are filled in accurately.
4. Add your SIC code.
5. Check the collector's waste carrier licence number is on the note, and look it up on the Environment Agency's public register.
6. Sign it, and make sure the collector signs too.
7. Keep every note for at least 2 years, in one place.

Every Bio UK Fuels collection comes with full Duty of Care paperwork. Collection is free, and we pay rebates on 100 litres or more. Book a collection, or read our full guide on how to dispose of used cooking oil legally.

Frequently asked questions