Pay Climate Change Levy

What you’ll need

You’ll need your 13-digit Climate Change Levy reference number when paying. You can find this on your return.

Pay now

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:

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:

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.