Find out how to pay Aggregates Levy and how long your payment will take to reach HMRC.
This guide explains how and when to pay Aggregates Levy.
There is a separate guide for paying Landfill Tax.
What you’ll need
You’ll need your 15-digit reference number when you pay. You’ll find this on your return.
When to pay
Each return will show the date which you must send it back to HMRC by. Unless you’re on non-standard accounting periods, the due date is the last working day of the month (excluding any weekends or public holidays) following the end of the return period.
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
Allow 10 working days for HMRC to set one up.
You’ll need to use another method to pay if your Direct Debit 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|
|Aggregates Levy||08 32 00||11963171||HMRC Aggregates 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|
|Aggregates Levy||GB54 BARC 2005 1783 9212 98||BARCGB22||HMRC Aggregates Levy|
HMRC’s banking address is:
Barclays Bank Plc
1 Churchill Place
By cheque through the post
Send your cheque made payable to ‘HM Revenue and Customs only’ followed by your 15-digit reference number.
Do not fold the cheque or fasten it to other papers.
Allow 3 working days for your payment to reach us.
Send your cheque to:
HM Revenue and Customs
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.