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D and R codes explained: disposal and recovery codes for waste

By the Tippa team · Last reviewed

In short: D codes (D1 to D15) name disposal operations and R codes (R1 to R13) name recovery operations. They come from Annexes I and II of the Waste Framework Directive, which waste law still refers to. You enter them to say what happens to waste: on hazardous waste consignment notes and consignee returns, on the Environment Agency's waste tonnage return and, from 1 October 2026 in England and Wales, in digital waste tracking.

What D and R codes are

A D code describes a disposal operation. An R code describes a recovery operation. There are 15 disposal operations in Annex I of the Waste Framework Directive and 13 recovery operations in Annex II.

The Directive defines recovery as any operation whose principal result is waste serving a useful purpose by replacing other materials that would otherwise have been used. Disposal is any operation which is not recovery, even if it reclaims some substances or energy along the way.

The UK has left the EU, but waste law still points to the Directive. For England and Wales, the Environmental Protection Act 1990 defines the "Waste Framework Directive" as Directive 2008/98/EC, as last amended by Directive (EU) 2018/851, read in line with section 75A. The Environmental Permitting (England and Wales) Regulations 2016 give "disposal" and "recovery" the same meaning as in the Waste Framework Directive. legislation.gov.uk publishes the UK version of the annexes and states that no amendments have been applied since 31 December 2020.

The full list of D and R codes

The wording below is from the annexes as published on legislation.gov.uk. Some forms write the number with a leading zero, such as D01 or R03. The Environment Agency's consignee return guidance uses that style, and Natural Resources Wales asks for it on its hazardous waste return template.

Disposal codes (Annex I)

CodeDisposal operation
D1Deposit into or on to land (e.g. landfill, etc.)
D2Land treatment (e.g. biodegradation of liquid or sludgy discards in soils, etc.)
D3Deep injection (e.g. injection of pumpable discards into wells, salt domes or naturally occurring repositories, etc.)
D4Surface impoundment (e.g. placement of liquid or sludgy discards into pits, ponds or lagoons, etc.)
D5Specially engineered landfill (e.g. placement into lined discrete cells which are capped and isolated from one another and the environment, etc.)
D6Release into a water body except seas/oceans
D7Release to seas/oceans including sea-bed insertion
D8Biological treatment not specified elsewhere in this Annex which results in final compounds or mixtures which are discarded by means of any of the operations numbered D1 to D12
D9Physico-chemical treatment not specified elsewhere in this Annex which results in final compounds or mixtures which are discarded by means of any of the operations numbered D1 to D12 (e.g. evaporation, drying, calcination, etc.)
D10Incineration on land
D11Incineration at sea
D12Permanent storage (e.g. emplacement of containers in a mine, etc.)
D13Blending or mixing prior to submission to any of the operations numbered D1 to D12
D14Repackaging prior to submission to any of the operations numbered D1 to D13
D15Storage pending any of the operations numbered D1 to D14 (excluding temporary storage, pending collection, on the site where the waste is produced)

Annex I notes that D11 "is prohibited by EU legislation and international conventions". The Environment Agency's waste tonnage return form does not offer it in its code lists.

Recovery codes (Annex II)

CodeRecovery operation
R1Use principally as a fuel or other means to generate energy
R2Solvent reclamation/regeneration
R3Recycling/reclamation of organic substances which are not used as solvents (including composting and other biological transformation processes)
R4Recycling/reclamation of metals and metal compounds
R5Recycling/reclamation of other inorganic materials
R6Regeneration of acids or bases
R7Recovery of components used for pollution abatement
R8Recovery of components from catalysts
R9Oil re-refining or other reuses of oil
R10Land treatment resulting in benefit to agriculture or ecological improvement
R11Use of waste obtained from any of the operations numbered R1 to R10
R12Exchange of waste for submission to any of the operations numbered R1 to R11
R13Storage of waste pending any of the operations numbered R1 to R12 (excluding temporary storage, pending collection, on the site where the waste is produced)

The Annex II footnotes add detail. R1 covers municipal waste incinerators only where they meet an energy efficiency threshold. R3 includes preparing for re-use, gasification and pyrolysis using the components as chemicals, and backfilling with organic materials. R4 includes preparing for re-use. R5 includes preparing for re-use, recycling of inorganic construction materials, backfilling with inorganic materials and soil cleaning that recovers the soil.

Interim codes and the operations they lead to

Five codes describe a step before the real disposal or recovery. UK law on waste shipments defines "interim disposal" as D13 to D15 and "interim recovery" as R12 and R13. That definition is written for shipments, but the annex wording shows the same thing: each is "prior to" or "pending" another operation.

  • D13: blending or mixing before D1 to D12. If no other D code fits, it can include pre-processing such as sorting, crushing, compacting, drying, shredding or separating.
  • D14: repackaging before D1 to D13.
  • D15: storage pending D1 to D14.
  • R12: exchange of waste for R1 to R11. If no other R code fits, it can include preliminary operations such as dismantling, sorting, crushing, shredding, repackaging, separating, blending or mixing.
  • R13: storage pending R1 to R12.

D15 and R13 both exclude "temporary storage, pending collection, on the site where the waste is produced". The Directive treats that preliminary storage as part of collection, not as a storage operation.

Where you need a D or R code

Hazardous waste consignment notes (England)

When you receive hazardous waste, Part E of the consignment note asks for the "waste management operation (recovery or disposal (R or D) code)". Enter the operation you will apply to the waste at your site. You must also check that your permit or exemption allows the site to accept the waste for that intended operation.

Hazardous waste consignee returns

In England, the consignee return's "mode of disposal" field needs the appropriate D or R code for the operation performed on the waste, or REJ if you rejected it. If one waste has more than one disposal or recovery method, add it again as a new waste line.

Your return to the producer or holder can be a copy of the note plus confirmation of the method used, because Part E is completed on arrival, before the operation starts.

In Wales, consignee returns go to Natural Resources Wales every quarter. NRW says the code must match the method used at your site, written as a letter and two digits (R01, not R1), or REJ.

Environment Agency waste tonnage returns

Permitted sites in England send a waste tonnage return on version 17.0 of the form. Its Waste Received and Waste Removed sheets each have a "Disposal or Recovery Code" column:

  • For waste received, choose the code that best describes the activity you carry out on each line.
  • For waste removed, choose the code for the activity that will be carried out at the facility the waste is going to.
  • Enter the code exactly as it appears in the dropdown. Descriptions are not accepted.

The received list breaks some codes into more detailed sub-codes, such as D10.01 (municipal waste incineration) or R03.02 (composting). The form says permitted codes are listed in Schedule 1 of your environmental permit. Returns for sites in Wales go to Natural Resources Wales, not the Environment Agency.

Digital waste tracking

If you are permitted to receive controlled waste in England or Wales, you must report every load you receive from 1 October 2026, with some exceptions such as household waste recycling centres. For each waste code, the England regulations ask for the D code or the R code (or both) for the operation to be applied, and the weight it applies to, stating whether that weight is estimated or actual. The Wales regulations have their own Schedule 1 setting out the data.

In Scotland, SEPA says its phase 1 regulations come into force on 1 January 2027. In Northern Ireland, DAERA says reporting by waste receivers becomes mandatory from January 2027.

Waste transfer notes

For non-hazardous waste in England and Wales, regulation 35 lists what a transfer note must contain. A D or R code is not on that list, and the Environment Agency's transfer note form has no box for one.

Common mix-ups

Planned operation or completed operation

Part E of a consignment note records the operation you will apply. The consignee return records the operation performed. Digital waste tracking asks for the operation to be applied.

Storage or treatment at a transfer station

The Environment Agency's form does not treat every transfer station activity as R13. It describes R13 as temporary storage pending R1 to R12. Its waste received list puts bulking and sorting at a transfer station or materials recovery facility under R3, R4 and R5 sub-codes, grouped by main output (for example paper, metals or glass). R12 is described as bulking or sorting for recovery other than R3 to R5, and D14 as bulking up at transfer stations before disposal. Choose the code that best describes what your site does, within your permit.

Your code or the next site's code

On the tonnage return, waste received gets the code for your own activity. Waste removed gets the code for what the receiving facility will do.

Differences across the UK

If your site is in Scotland or Northern Ireland, ask SEPA or DAERA where their forms need a D or R code.

Checklist

  1. Check that your permit or exemption covers each operation. On a permit, Schedule 1 lists the codes.
  2. Match each waste to the operation you actually carry out. Use D13 or R12 for pre-processing only where no other code fits.
  3. Use D15 or R13 only for storage before another operation, never for waste held where it was produced while it waits for collection.
  4. On Part E of a consignment note, enter the operation you will apply. On the consignee return, enter the operation performed, or REJ.
  5. On the tonnage return, code waste received by your activity and waste removed by the destination's activity.
  6. Write codes in the format each form asks for, such as R01 rather than R1, and pick from the dropdown.
  7. Send returns to the regulator for your site's nation, and ask SEPA or DAERA if your site is in Scotland or Northern Ireland.

Common questions

What are D and R codes?

D codes name disposal operations and R codes name recovery operations: there are 15 disposal operations in Annex I of the Waste Framework Directive and 13 recovery operations in Annex II. Recovery is any operation whose principal result is waste serving a useful purpose by replacing other materials that would otherwise have been used, and disposal is any operation which is not recovery.

What do R13 and D15 mean?

Both are storage codes: R13 is storage of waste pending any of the operations R1 to R12, and D15 is storage pending any of the operations D1 to D14. Neither covers temporary storage, pending collection, on the site where the waste is produced, which the Directive treats as part of collection.

Where do you need to use a D or R code?

In England, on Part E of a hazardous waste consignment note, in the "mode of disposal" field of a hazardous waste consignee return, and in the "Disposal or Recovery Code" column of the Environment Agency's waste tonnage return. In digital waste tracking, which permitted sites receiving waste in England or Wales must use from 1 October 2026, the England regulations ask for the D code or the R code (or both) for each waste code.

Does a waste transfer note need a D or R code?

No, not for non-hazardous waste in England and Wales. Regulation 35 lists what a transfer note must contain and a D or R code is not on that list, and the Environment Agency's transfer note form has no box for one.

Should you write R1 or R01?

It depends on the form. Natural Resources Wales asks for a letter and two digits on its hazardous waste return template (R01, not R1), and the Environment Agency's consignee return guidance uses the same style. On the Environment Agency's waste tonnage return, enter the code exactly as it appears in the dropdown, because descriptions are not accepted.

Check the official guidance

This guide is based on these pages. Rules change, so check them for the latest position.

How Tippa helps

Tippa records the disposal or recovery code for each waste item, from Defra's own list, with the weight it applies to, and carries it through to Defra and into your returns.

  • D and R codes chosen from a list, never typed by hand.
  • Reported to Defra with each load, at no charge from Tippa.

Returns built for you: Waste Returns add-on, £25 + VAT a month, and Consignee Returns add-on, £20 + VAT a month

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This guide is general information about UK waste rules, not legal or regulatory advice. You remain responsible for meeting the duties that apply to your business; check the official guidance above and take professional advice where you need it.