Pay Climate Change Levy
How to pay the Climate Change Levy and how long your payment will take to reach HMRC.
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 |
| Approve a payment through your online bank account | Same or next day |
| 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
Direct Debit
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.
Approve a payment through your online bank account
You can pay directly using your online or mobile bank account.
When you’re ready to pay, start your Climate Change Levy payment. Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your payment.
The payment is usually instant but sometimes it takes up to 2 hours to show in your account.
You’ll need to have your online banking details ready to pay this way.
Bank details for online or telephone banking, CHAPS, Bacs
You can pay by Faster Payments, CHAPS or Bacs.
Details to use if your bank account is in the UK
Use the following details to make a payment if your bank account is in the UK:
- sort code — 08 32 00
- account number — 11963295
- account name — HMRC Climate Change Levy
Your payment may be delayed if you use the wrong reference number.
Payments by:
- 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.
Overseas payments
Overseas payments should be in pound sterling and your bank may charge you if you use any other currency.
Details to use if your bank account is overseas
Use the following details to make a payment if your bank account is overseas:
- account number (IBAN) — GB70 BARC 2005 1770 6293 91
- bank identifier code (BIC) — BARCGB22
- account name — HMRC Climate Change Levy
HMRC’s banking address is:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP
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:
HMRC payments Climate Change and Alcohol Duties
HM Revenue and Customs
BX9 1XL
You do not need to include a street name or PO box when writing to this address.
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 calculate that you have nothing to pay on your return or are due a repayment, you must still download, complete and send your Climate Change Levy return back to HMRC.
Guidance with a force of law
Find out about the force of law for this guidance.
Last updated 30 March 2023 + show all updates
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A link to Climate Change Levy force of law guidance has been added.
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Amended ‘Nothing to pay’ section to make it clear that you must still download, complete and send your Climate Change Levy return back to HMRC, even if you have nothing to pay or are due a refund.
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The address to post cheques to has changed.
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Information about approving a payment through your online bank account has been added.
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Address updated for sending payment by cheque.
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Temporary measures have been put in place to stop the spread of coronavirus (COVID-19) - you must now pay Climate Change Levy electronically by Faster Payment, Bacs or CHAPS and not by post.
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First published.