Guidance

Pay Landfill Tax

Find out how to pay Landfill Tax and how long your payment will take to reach HMRC.

This guide explains how and when to pay Landfill Tax.

There is a separate guide for paying Aggregates Levy.

What you’ll need

You’ll need your 15-digit reference number when you pay. You’ll find this on your return.

Pay now

When to pay

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

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

Direct Debit

Complete form EEITT15. You’ll need your 15-digit reference number and bank details.

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
Landfill Tax 08 32 00 11963198 HMRC Landfill Tax

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
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 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
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.

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 September 2019