Evidence note
WEEE evidence note
The short answer
The statutory record of electrical waste treated and recycled, issued only by an AATF or an Approved Exporter, and used to discharge a producer's legal recycling obligation.
In practice
Manufacturers and importers of electrical goods have to fund the recycling of a matching tonnage. They meet that by buying evidence notes, normally through a compliance scheme. That is why the notes have a market value and why only approved sites may issue them.
A certificate of destruction does not do this job, whatever it says on it.