Guidance

Pay environmental taxes

How to pay Aggregates Levy, Climate Change Levy and Landfill Tax and how long your payment will take to reach HM Revenue and Customs (HMRC).

Overview

You have to meet different deadlines depending on the type of environmental tax you need to pay. You’ll also have to supply a reference number to identify the payment. There are different deadlines and references for:

  • Aggregates Levy
  • Climate Change Levy
  • Landfill Tax

Aggregates Levy

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.

Climate Change Levy

For both the main rates of Climate Change Levy (CCL) and Carbon Price Support rates of CCL, your payment is due on the same date as your CCL return.

HMRC offers a 7 day delayed payment concession if you pay by Direct Debit.

Landfill Tax

Your Landfill Tax payment is due on the same date as your Landfill Tax Return.

Finding your reference number

You’ll need your Environmental Tax reference number which is on your return:

  • Aggregates Levy reference numbers are 15 digits long
  • Climate Change Levy reference numbers are 13 digits long
  • Landfill Tax reference numbers are 15 digits long

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
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
Direct Debit 10 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).

Ways to pay

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
Climate Change Levy 08 32 00 11963295 HMRC Climate Change Levy
Landfill Tax 08 32 00 11963198 HMRC Landfill Tax

You’ll need your Environmental Tax reference number.

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

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
Climate Change Levy GB70 BARC 2005 1770 6293 91 BARCGB22 HMRC Climate Change Levy
Landfill Tax GB73 BARC 2005 1760 3873 98 BARCGB22 HMRC Landfill Tax

HMRC’s banking address is:

Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP

By cheque through the post

Send your cheque made payable to ‘HM Revenue and Customs only’ followed by your Environmental Tax reference number.

Don’t fold the cheque or fasten it to other papers.

Allow 3 working days for your payment to reach us.

For Climate Change Levy payments send your cheque to:

HM Revenue and Customs
Central Collection Unit
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS9 1AY

For Aggregates Levy and Landfill Tax payments send your cheque to:

HM Revenue and Customs
Direct
BX5 5BD
United Kingdom

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.

Direct Debit

Complete the relevant form for the tax you want to pay. You’ll need your Environmental Tax reference number and bank details:

HMRC offers a 7 day delayed payment concession if you pay your Aggregates or Climate Change Levy by Direct Debit. Allow 10 working days for HMRC to set one up.

You’ll need to use another method to pay if your Direct Debit isn’t set up in time.

HMRC will automatically collect the amount shown on your return after your Direct Debit is set up.

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.

Published 3 November 2014
Last updated 14 February 2017 + show all updates
  1. This guidance has been updated with a link to the EEITT15 form at the 'Direct Debit' section and new postal addresses at the 'By cheque through the post' section.
  2. Overseas payment details updated.
  3. Overseas payment details updated.
  4. First published.