About this module
At Level 2 you ran a centre. At Level 3 you run the whole operation, and you own the business behind it.
Who it is for. People who have finished Waste Recycling Level 2, or who already run a collection or buy-back centre and can show the same skills. In Ghana's framework, National Proficiency II leads to National Certificate I, which covers complex work with minimum supervision. This module sits at about that level.
CTVET status. CTVET's Recycling Technology programme runs at Takoradi, Kumasi and Dabokpa Technical Institutes with Jospong work placements. Its levels were not published. This module is not a CTVET curriculum.
Bridge from Level 2: what you already know
- Buy fairly by weight with a calibrated scale, price board and receipts
- Grade by resin and colour; wash, dry and bale; write a simple buyer spec
- Shred safely with guards and lockout; melt only HDPE and PP; make plastic-sand pavers
- Sort metal with a magnet; know the scrap iron and steel export ban
- Run one black soldier fly cycle; collect e-waste without dismantling
- Act 1124 replaced the old EPA law; producer responsibility (EPR) basics; one plastic credit = 1 tonne
Level 2 left out plant engineering, formal permits and owning a registered business. This manual covers them. For general bookkeeping and business skills, see the Hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; this manual goes deeper for a recycling business.
How the module works
Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent. About 70% of the time is practical, following CTVET's Oil Palm programme split of about 30% school and 70% workplace.
Unit 1 · Design and run a processing line
A plant is only as fast as its slowest machine, and only as clean as its wash water.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 1.1 Lay out a hub | plans receiving, sorting, washing, size reduction, storage and dispatch areas |
| 1.2 Plan throughput and upkeep | balances machine capacities; runs machine logs, lockout and spares |
| 1.3 Manage wash water | keeps wash water and residues out of drains |
Range. A real or planned hub. Evidence. Layout drawing; throughput sum; maintenance log.
Machines and bottlenecks
- A Precious Plastic shredder workspace uses a €2,200 shredder (plus motor) that handles up to 50 kg an hour, needs 3-phase power, about 30 m² and 2 staff, with a total investment of €5,000–16,000.
- An extrusion workspace uses a €2,000 extruder making up to 20 kg an hour, also about 30 m² and 2 staff.
A 50 kg/h shredder feeding a 20 kg/h extruder means flake piles up. Plan storage for the gap, or run the shredder fewer hours.
Lessons from Ghana
- Recyclers asked government for washing and drying machines, crushers and pelletisers, and complained about taxes on imported machines.
- At one Accra facility there was no storage for plastic waiting to be crushed, so plastic washed into storm drains. Size storage to throughput.
- Plan water, electricity and wastewater, buffers such as trees and fences, and place wet or smelly units downwind of homes.
Wash-water treatment. No Ghana design figures for treating recycling wash water were found. At minimum, settle and screen wash water, reuse it where possible, and ask the Environmental Protection Authority what discharge it will accept.
Balance the line
A shredder makes 50 kg an hour for 8 hours. The extruder makes 20 kg an hour for 8 hours. How much flake piles up each day? How many hours should the shredder run to match the extruder?
Plan a hub
- Draw a one-way layout for a hub from receiving to dispatch.
- Work out daily throughput for each machine and find the bottleneck.
- Write a maintenance log and lockout procedure for the shredder.
Spare parts
List five spare parts you would keep in stock and why.
Unit 2 · Quality assurance to buyer specifications
Big buyers pay for consistent quality and proof. Without records, you are just another seller.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 2.1 Agree a spec | writes a material spec with a buyer: grade, colour, contamination, moisture, weight |
| 2.2 Test every lot | samples, tests and records each lot; issues a lot sheet |
| 2.3 Trace every lot | traces each lot from supplier to buyer |
Range. Two materials over four weeks. Evidence. Agreed spec; lot sheets; traceability log.
What buyers want
- Buyers want supply security, consistent quality and evidence of recovery; the industry's weak middle is grading, documentation and verification.
- Food-grade PET recycling plants of 15,000 tonnes a year each are planned in Ghana and Nigeria, with about 90% of their plastic to come from small local collectors.
- ACARP sells baled PET, baled cardboard and pellets; GRIPE members buy flakes.
No public numeric specs for Ghanaian buyers were found. Get each buyer's spec in writing.
Moisture test
Weigh a sample, dry it at 105 °C for 24 hours, and weigh again.
Moisture % = (wet weight − dry weight) ÷ wet weight × 100
A warning
In 2019 the Ghana Standards Authority closed two Accra recycling plants: one had no permit at all, and the other had no EPA permit or GSA approval, and both lacked safety rules.
Moisture sum
A 200 g flake sample weighs 188 g after drying. What is the moisture? The buyer's limit is 5%. Pass or fail?
Lot sheets
- Agree a written spec with one buyer.
- Sample and test every lot for four weeks.
- Record supplier, date, weight, test result and buyer for each lot.
Buyer interview
Ask a buyer what makes them reject a load.
Unit 3 · Environmental and permit compliance
A plant without its permits can be shut down overnight.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 3.1 Hold the environmental permit | lists the EPA registration and permit steps and duties |
| 3.2 Hold other permits | lists the Assembly, fire and standards requirements |
| 3.3 Keep a compliance calendar | plans reports, renewals and drills |
Range. One hub or planned plant. Evidence. Permit checklist; compliance calendar.
The law
- The Environmental Protection Act, 2025 (Act 1124) created the Environmental Protection Authority, absorbed the old e-waste law, and set heavy penalties: administrative fines up to GH¢60,000 and criminal fines up to GH¢180,000 or 10 years in prison.
- The Authority lists Act 1124, the hazardous and e-waste regulations and the new Environmental Assessment Regulations, 2025.
- Small and medium projects get a permit decision in about 25 working days and large ones in about 90 days; fees are a processing fee plus a permit fee.
- In January 2026 the EPA announced that operating without a valid permit or licence, with an expired one, or against its conditions is an offence under Act 1124 and the Environmental Protection (Environmental Assessment) Regulations, 2025 (L.I. 2504); visit the nearest EPA office to regularise. The detailed timelines in L.I. 2504 were not read, so the older rules below are a guide only.
- Under the older 1999 regulations, scrap and waste trading needed a permit, recycling plants needed a full environmental assessment, permits lapsed after 18 months if work had not started, and annual environmental reports were due.
Check the 2025 rules. The 1999 regulations may have been replaced by the 2025 regulations, which could not be read. Confirm timelines and schedules with the EPA Takoradi office.
Fire and Assembly
- The Ghana National Fire Service issues fire certificates after inspecting site plans; low-risk projects take about 5 days. Under the Fire Precaution (Premises) Regulations, 2003 (L.I. 1724), as amended by L.I. 2249, premises need a fire permit before building starts and a fire certificate when the work is finished; since September 2026 both are applied for online through the GNFS's AFCAS system, which also tags fire equipment. Pay only the amount on the AFCAS invoice. Plastic stock is a big fire load.
- In Sekondi-Takoradi a recycling plant pays GH¢2,000 a year.
- Polystyrene foam takeaway packs will be banned from 1 January 2027.
Compliance calendar
- List every permit your hub needs and its renewal date.
- Make a 12-month compliance calendar: reports, renewals, fire drills.
EPA visit
Call the EPA Takoradi office. Ask which permit class a small recycling hub falls under.
Unit 4 · Contracts, logistics, data and organics at scale
Steady contracts and clean data turn waste into a reliable income.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 4.1 Plan collection | plans routes and contracts with assemblies, companies and institutions |
| 4.2 Report data | keeps records for producer schemes and plastic credits, including pickers |
| 4.3 Run organics at scale | plans a compost or black soldier fly unit and its product approval |
Range. One collection route; one organics plan. Evidence. Route plan; data template; organics plan.
Sekondi-Takoradi waste
In 2022 Sekondi-Takoradi produced about 165 tonnes a day, collected 61%, left 65 tonnes a day uncollected, and recovered only 2%. Recyclers report no price regulation, late pick-ups and no trucks.
Plastic credits
Verra's plastic standard issues collection and recycling credits of 1 tonne each, only above a baseline, after independent validation and audits; registration can take up to a year, and projects in informal economies must include waste pickers fairly.
Organics at scale
- A black soldier fly unit needs about 50 m² of nursery plus about 100 m² per tonne of daily waste; larvae are blanched for about 2 minutes and dried below 10% moisture.
- Fortifer in Tema co-composts faecal sludge and food waste into pellets approved by MoFA, with help on its EPA permit.
- Fertiliser products are registered with MoFA's plant protection directorate under Act 803.
Route and data
- Plan a weekly collection route for ten businesses.
- Make a data template: date, source, material, weight, picker, buyer.
- Write a one-page plan for a compost or BSF unit.
Producer call
Ask a drinks or water company whether it pays for collection data.
Unit 5 · Establish your recycling business
Register properly, pay the right tax, insure, and employ fairly. That is what buyers, banks and the Authority check first.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 5.1 Choose a legal form | compares business types and registers one |
| 5.2 Meet tax and permit duties | lists tax, VAT and permit duties |
| 5.3 Employ fairly | applies SSNIT, PAYE and Labour Act basics |
Range. Own business plan. Evidence. Registration checklist with costs; payroll sheet.
Choose a legal form
| Type | ORC fee (2026) | Notes |
|---|---|---|
| Business name (sole proprietor) | GH¢130; GH¢70 renewal | You carry all debts |
| Partnership | GH¢270; GH¢100 renewal | 2–20 partners; written agreement |
| Company limited by shares | GH¢585 + capital duty | 2 directors and a secretary; yearly returns |
| Company limited by guarantee | GH¢490 | For social enterprises; no profit to members |
Companies file annual returns (GH¢175 a year) with financial statements. Cooperatives register separately and get a tax number from GRA.
Tax
- Your Ghana Card number is your tax number.
- Small sole traders may use the Modified Taxation Scheme: 3% of turnover between GH¢20,001 and GH¢750,000.
- Companies pay 25%; a manufacturer in a regional capital other than Accra or Tema, such as Takoradi, pays 18.5%.
- From 2026 VAT is 20% in total, and a business selling goods registers once turnover passes GH¢750,000.
Permits and insurance
Assembly operating permit, EPA permit and fire certificate (Unit 3). Buy insurance only from insurers licensed by the National Insurance Commission.
Employing staff
- Pay at least GH¢21.77 a day.
- SSNIT: worker 5.5% plus employer 13%; pay by the 14th of the next month. Register workers when you hire them.
- PAYE: the first GH¢588 a month is tax-free; deduct and pay by the 15th.
- Give a written contract for work of six months or more and 15 working days' paid leave.
Accessibility
Ghana's Disability Act bans job discrimination. Quality testing, data entry, route planning and sales suit many people with disabilities. Use visual alarms near noisy machines and level, wide aisles.
Register
- Choose a legal form and explain why.
- Make a registration checklist with every fee.
- Work out one month's payroll for two workers.
GRA
Find your nearest GRA office and ask how to register for the Modified Taxation Scheme.
Unit 6 · Bookkeeping and accounting for a recycling business
In recycling, margins are thin. Only good books tell you which material actually makes money.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 6.1 Keep daily books | keeps cash book, MoMo/bank book, purchases and sales records |
| 6.2 Produce statements | prepares a monthly profit and loss and balance sheet |
| 6.3 Control cash | reconciles MoMo and bank, and forecasts cash |
Range. One month of real or example transactions. Evidence. Books; statements; reconciliation; forecast.
The records
| Record | What it shows |
|---|---|
| Purchases book | Every kg bought: date, supplier, material, weight, price |
| Sales book | Every sale: buyer, material, weight, price, paid or owed |
| Cash book and MoMo book | Every cedi in and out |
| Stock sheet | Kg of each material in stock |
| Debtors and creditors | Who owes you; whom you owe |
Keep receipts and records for at least 6 years.
The rules behind the books
Assets = liabilities + owner's equity. A debit increases assets and expenses; a credit increases liabilities, capital and income. A trial balance checks that debits equal credits, but it does not catch every error.
Depreciation (straight line) = (cost − value at the end) ÷ years of use.
Worked example (all figures are examples)
Kofi's recycling hub, March
- Kofi puts in GH¢20,000 as capital.
- Buys a shredder for GH¢12,000 (5 years, no value at the end).
- Buys 8,000 kg of PET at GH¢1.50 per kg = GH¢12,000.
- Sells 6,000 kg of flake at GH¢4 per kg = GH¢24,000; GH¢6,000 of this is still owed by the buyer.
- Pays rent GH¢800, power GH¢1,200, two workers GH¢3,000, transport GH¢1,000.
- Kofi takes GH¢1,500 for himself (drawings).
- 2,000 kg of PET is left in stock (cost GH¢3,000).
Work out: (1) cash at the end of March; (2) gross profit; (3) net profit; (4) the balance sheet.
MoMo and bank reconciliation
Each month, match your MoMo book to the MoMo statement. Add statement items missing from the book (charges, customer transfers) and list payments in the book not yet on the statement. The two adjusted balances must agree.
Cash forecast
Write expected cash in and out for each of the next three months. Big purchases (a new baler) go in the month with the most cash. In recycling, buyers often pay late, so forecast when cash arrives, not when you sell.
Margin by material
Margin per kg = selling price − buying price − processing cost per kg
Work this out for every material every month. Drop or reprice any material that loses money.
Software and the calendar
Use a spreadsheet, or a free plan such as Zoho Books or Wave. Larger companies will report under IFRS for SMEs.
| When | What |
|---|---|
| 14th | SSNIT |
| 15th | PAYE and withholding tax |
| Last working day | VAT (if registered) |
| Within 4 months of year-end | Annual income tax return |
| By 31 March | Assembly permit |
Month-end close
- Keep all books for one month.
- Reconcile MoMo and bank.
- Prepare a profit and loss and a balance sheet.
- Work out margin per kg for three materials.
- Forecast cash for three months.
Material margins
Which material made the most profit per kg? Which made the least?
Unit 7 · Grow and sustain the enterprise
Grow on steady contracts, clean records and a good name with pickers, buyers and the Authority.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 7.1 Find finance | identifies finance and support for growth |
| 7.2 Lead people and quality | leads staff and pickers fairly and keeps quality |
| 7.3 Plan and pitch | presents a one-page plan with a 12-month cash forecast |
Range. Own business plan. Evidence. Business plan; cash forecast; pitch.
Finance and support
- The Ghana Enterprises Agency runs programmes for small businesses and has Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West.
- The 2026 Budget set aside GH¢401 million for the Women's Development Bank and money for apprenticeships and enterprise support.
- The Bank of Ghana policy rate was 14%: expect bank loans above this. Borrow only for things that earn money.
- The government recycling fund was scrapped in 2023, so look to buyers, development finance and grants.
Location settings that give good returns
- Truck access and room to store bales
- Water, 3-phase power and a wastewater plan
- A buffer downwind of homes for organics
- Near uncollected-waste areas and markets
- Secure land, so the business is not pushed out
Business ideas and ingenuity
- Colour-sorted flake for large PET recyclers
- A washing service for other aggregators
- Collection contracts for producer schemes, with traceable records
- Plastic-credit collection projects through a partner
- Black soldier fly meal and approved frass
- Alternatives to foam packs before the 2027 ban
Market yourself
- Show lot sheets, permits and buyer references.
- WhatsApp price broadcasts to collectors.
- Treat pickers fairly: they are your supply.
Capstone
Present to a panel: a one-page business plan (problem, customers, products, price, costs, team, permits, risks) and a 12-month cash forecast.
Pitch
- Write a one-page plan.
- Build a 12-month cash forecast.
- Pitch to a panel for ten minutes.
Advisory centre
Book a meeting at a GEA Business Advisory Centre.
Glossary
| Term | Meaning |
|---|---|
| Balance sheet | What the business owns and owes on one day |
| Bottleneck | The slowest step in a process |
| Chain of custody | Records tracing a lot from source to buyer |
| Depreciation | Spreading the cost of equipment over its life |
| Drawings | Money the owner takes out; not an expense |
| Lot sheet | A record of one batch and its tests |
| Profit and loss | Income minus expenses for a period |
| Reconciliation | Matching your books to a statement |
Logbook
- Unit 1: layout; throughput sum; maintenance log
- Unit 2: spec; lot sheets; traceability log
- Unit 3: permit checklist; compliance calendar
- Unit 4: route plan; data template; organics plan
- Unit 5: registration checklist; payroll sheet
- Unit 6: books; statements; reconciliation; forecast
- Unit 7: business plan; pitch
- Every homework, dated
Self-check quiz
- What is a bottleneck?
- Why size storage to throughput?
- How do you test flake moisture?
- Why trace every lot?
- Which law created the Environmental Protection Authority?
- What does the Fire Service need before a certificate?
- What must a plastic-credit project do for waste pickers?
- Name two legal forms and their ORC fees.
- What are the SSNIT shares for worker and employer?
- Write the accounting equation.
- Are drawings an expense?
- How do you work out margin per kg?
Further reading and sources
Best next reads: your Level 2 manual; the Hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; the Eawag black soldier fly manual.
What this module does not cover: e-waste dismantling (registered facilities only), medical waste, and full engineering design of large plants.
Every source used in this manual is listed, with links, in the Teacher Copy.