Guide
Construction waste regulations: the duty of care, notes and landfill tax
Updated
Whoever produces construction waste keeps a duty of care for it until it reaches an authorised person, records each load on a transfer note kept for 2 years, and pays for its disposal, where landfill tax is £130.75 a tonne at the standard rate and £8.65 a tonne for inert material from 1 April 2026.
The duty of care
The duty sits with the waste's producer (Environmental Protection Act 1990, section 34), so the builder or client stays responsible for checking that whoever takes the rubble is a registered carrier. Keep each waste transfer note for 2 years (gov.uk).
Landfill tax
From 1 April 2026 the standard rate is £130.75 a tonne and the lower rate, for inert waste such as clean rubble and soil, is £8.65 a tonne (HMRC, landfill tax rates). Sorting inert waste from mixed waste on site is the biggest single saving.
Reusing waste on site
A U1 waste exemption lets a site use up to 5,000 tonnes of suitable waste such as crushed concrete in construction, and it is valid for 3 years from registration (gov.uk, U1 exemption).
Asbestos
Asbestos is hazardous waste and moves under a hazardous waste consignment note, and the HSE sets the rules for removing it. A general skip or grab firm will not take it.
This page summarises the rules from the authorities' own pages, read on 28 October 2026; it is not legal advice.