UK
Ireland
Reforming the waste carrier, broker and dealer system: What you need to know?
How is the government proposing to reform the waster carrier, broker and dealer system in England, and what does this mean for you?
The UK government has published proposals to reform the waste carrier, broker and dealer (CBD) system in England, aiming to strengthen enforcement, reduce waste crime and improve regulatory clarity. These changes will have significant implications for a wide range of stakeholders, including waste producers, farmers and construction and demolition companies.
Under the current system, individuals and businesses transporting or managing waste must register with the Environment Agency. The proposed reforms will replace this with a more robust, permit-based regime.
What are the new reforms?
Operators will be required to hold one of three new types of environmental permits depending on their role:
- Waste controller: Those who produce, manage or arrange the movement of waste
- Waste transporter: Those who physically transport waste
- Controller-transporter: Those who do both
This shift introduces clearer accountability and aims to align the CBD regime with broader environmental permitting frameworks. It also includes enhanced background checks and a requirement for technical competence, helping to ensure that only qualified operators handle waste.
For waste producers, including farmers and construction and demolition firms, the reforms mean greater scrutiny over who they engage to manage or transport waste. These businesses may also need to register as waste controllers or obtain special permits if they arrange waste movements themselves or carry their own waste.
The proposals were published on 22 August 2025, and while implementation timelines are yet to be confirmed, stakeholders should begin reviewing their current practices and preparing for compliance.
These changes represent a significant step towards a cleaner, more transparent waste management system. Businesses across the supply chain should stay informed and assess how the reforms may affect their operations.
Landfill tax
Waste that is illegally disposed is currently subject to landfill tax at the standard rate, which is £126.15 per tonne. The government is also consulting on proposed changes that would double the rate of tax that applies from 1 April 2027.
Joint and several liability applies through the waste chain so that anyone involved in producing, handling, moving or disposing of the material and the landowner for the site where it is disposed can be held liable for the landfill tax assessed.
How S&W can help
Our specialist environmental tax team can help you to understand your obligations to handle waste properly and deal with any landfill tax assessments or HMRC enquiries associated with alleged illegal disposals.
Please get in touch with your usual contact or one of the contacts listed.
By necessity, this briefing can only provide a short overview and it is essential to seek professional advice before applying the contents of this article. This briefing does not constitute advice nor a recommendation relating to the acquisition or disposal of investments. No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this publication. Details correct at time of writing.
Tax legislation is that prevailing at the time, is subject to change without notice and depends on individual circumstances. You should always seek appropriate tax advice before making decisions. HMRC Tax Year 2025/26.
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