How to pay the Climate Change Levy and how long your payment will take to reach HMRC.
To help stop the spread of coronavirus (COVID-19) we have changed the way you pay your Climate Change Levy.
We are no longer accepting payment by cheque. You must pay Climate Change Levy electronically using:
- Faster Payment
If you have made a payment by cheque after 6 April 2020 and wish to check if your payment has been received, telephone: 03000 592 688.
This guidance will be updated when this change ends.
What you’ll need
You’ll need your 13-digit Climate Change Levy reference number when paying. You can find this on your return.
When to pay
For both the main Climate Change Levy and carbon price support rates, your payment is due on the same date as your Climate Change Levy return.
HMRC offers a 7 day delayed payment concession if you pay by Direct Debit.
How much time to allow
Make sure you pay HMRC by the deadline or you may have to pay a penalty.
The time you need to allow depends on how you pay.
|Payment method||Time allowance|
|Direct Debit||10 working days|
|Online or telephone banking (Faster Payments)||Same or next day|
|CHAPS||Same or next day|
|Bacs||3 working days|
|By cheque through the post||3 working days|
If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before (unless you’re paying by Faster Payments).
How to pay
Due to the temporary measures put in place to stop the spread of coronavirus (COVID-19), you must pay your Climate Change Levy electronically by Faster Payment, Bacs or CHAPS.
To set up a Direct Debit, you can print out and post the Direct Debit instruction form.
You should allow 10 working days for HMRC to set up your Direct Debit. You’ll need to use another method to pay if it is not set up in time.
HMRC will automatically collect the amount shown on your return after your Direct Debit is set up.
Bank details for online or telephone banking, CHAPS, Bacs
You can pay by Faster Payments, CHAPS or Bacs to HMRC’s bank account.
|Payment||Sort code||Account number||Account name|
|Climate Change Levy||08 32 00||11963295||HMRC Climate Change Levy|
Your payment may be delayed if you use the wrong reference number.
- Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
- CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
- Bacs usually take 3 working days
Check your bank’s transaction limits and processing times before making a payment.
You should use these details to pay from an overseas account. Overseas payments should be in sterling and your bank may charge you if you use any other currency.
|Payment||Account number (IBAN)||Bank identifier code (BIC)||Account name|
|Climate Change Levy||GB70 BARC 2005 1770 6293 91||BARCGB22||HMRC Climate Change Levy|
HMRC’s banking address is:
Barclays Bank Plc
1 Churchill Place
By cheque through the post
Make the cheque payable to ‘HM Revenue and Customs only’ and write your 13-digit Climate Change Levy reference number on the back of the cheque.
Do not fold the cheque or fasten documents together.
Allow 3 working days for your payment to reach us.
Send your cheque to:
TAPS & CCL
Cumbernauld Accounting Team
St Mungos Road
If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.
Nothing to pay
If you get a return and calculate that you have nothing to pay or are due a repayment, you must still send it back to HMRC.