5 Disposal of waste off-farm

14.93 A landowner or farmer can take waste for recovery or disposal off-farm at a licensed site. Provided the disposal is an incidental part of his business as a farmer, and that the waste to be transported is produced on his own holding, he will not be required to register as a waste carrier to transport his own waste. A gate fee and the Landfill Tax will, however, be payable. A farmer would, however, need to register as a waste carrier if he proposed to collect waste from another farm for recovery or disposal on his own holding, or if he proposed to collect waste from another holding and then take it to a waste management facility. The duty of care will apply, and a transfer note will have to be completed and kept by both parties.