Please don't say your local fish and chip shop, since they are only allowed to deal with registered waste contractors and even if I did register as one, would then be obliged to take ALL their waste. (and submit returns to HMRC etc)
My normal source (Jackproducts of Lincoln) has dried up. I used to pay 50p per lit. But it seems bigger fish have now moved in and have now cornered the supply in this part of Lincs.
Sorry but WRONG
see here
http://www.vegetableoildiesel.co.uk/forum/index.php and have a read about for the long version.
Short version, you apply for a waste carriers licences from the EA cost £144 for 3 yrs and hand over duty of care notes when you collect the oil and that all the legal side dealt with. THe HMRC has NOTHING to do with it.
AS for taking all of their waste bollucks!! A carrier only has to take what they are licenced to take or has aggreed to take (assuming they are licenced to carry it). Hence the local bin men can only take house hold waste. But the skip man I use at work can take anything- building rubble/domestic waste/ garden waste- as long as the duty of care note reflects whats been removed and the quantity.
Sounds like someone has fobbed you off to stop you getting oil which they want.
Go find a local take away/restaurant/etc and do what you were doing but get licence /exemption from the EA.