Waste exemptions are changing in 2027: what farmers need to know

Waste exemptions cover a wide range of everyday activities, from burning certain waste and chipping waste wood to using materials in construction and storing waste on the farm. The changes therefore have the potential to affect quite a few agricultural businesses.

What is changing?

The changes will affect everyone with a registered waste exemption. Some of the main changes include:

• New compulsory record-keeping requirements.
• Tighter rules where several exemptions are used on the same site.
• Changes to some of the quantities and activities allowed under individual exemptions.
• Clarification of some waste types and descriptions.

For most farmers, the important message is not that waste exemptions are disappearing altogether, but that it will be worth checking whether the exemptions you currently rely on will still cover what you are doing.

Which exemptions should farmers look out for?

Several exemptions that may be relevant to farms and rural businesses are due to have their conditions changed. These include:

• D7 – burning plant and untreated wood waste where it is produced.
• T6 – treating waste wood and plant matter by chipping, shredding, cutting or pulverising.
• U1 – using waste in construction.
• S1 – storing waste in secure containers.
• S2 – storing waste at a secure site.
• T4 – storing and preparing certain recyclable waste for further treatment.
• T12 – manually treating specified waste for reuse or recovery.

A little more detail on T4

T4 covers specified recyclable materials being prepared for onward reuse or recycling, for example baling paper and cardboard, baling or shredding aluminium cans, and sorting plastic bottles. It has specific rules on the types and quantities of waste that can be handled and how it is stored. It is not a general exemption for dealing with mixed farm waste.

A little more detail on T12

T12 allows certain specified items to be manually sorted, repaired, refurbished or dismantled for reuse or recovery. This can include items such as furniture, garden tools, wooden pallets, doors, windows, bricks, stone and wood. Again, the permitted waste types and quantities are quite specific, so anyone relying on T12 should check that their particular activity remains covered.

Exemptions being withdrawn

Three exemptions are due to be withdrawn after a transition period:

• T8 – mechanically treating end-of-life tyres.
• T9 – recovering scrap metal.
• U16 – using depolluted end-of-life vehicles for parts.

Businesses wishing to continue these activities will need an environmental permit. They should apply before 6 April 2027 or stop the activity from that date. The Environment Agency states that an operator can continue under the exemption while a permit application submitted before the deadline is being processed.

Do farmers need to do anything now?

There is no need to panic. The changes are still subject to parliamentary approval, and the more detailed changes have transitional arrangements. However, it would be sensible over the coming months to:

• Check which waste exemptions are registered against your farm or business.
• Consider what activities you actually use each exemption for.
• Make sure your contact details are correct with the Environment Agency.
• Start keeping clear records showing that activities remain within the exemption conditions.
• Check the revised conditions and relevant transition date before continuing to rely on an affected exemption.

This is particularly worthwhile where an exemption has simply been renewed for several years without much thought about whether activities on the ground have changed.

A useful prompt to check your exemptions

Waste exemptions are one of those pieces of farm administration that can easily sit in the background until something changes. With the new rules expected in January, this is a useful opportunity to check what is registered and make sure it still matches what is actually happening on the farm.