Pay Climate Change Levy
How to pay the Climate Change Levy, and how long it takes for your payment to reach HMRC.
When to pay
You must submit your return in the same way for both the main Climate Change Levy and Carbon Price Support rates. You must pay any levy due within 30 days of the end of each reporting period.
HMRC offers a 7 day delayed payment concession if you pay by Direct Debit.
If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.
If you do not pay by the deadline, you may need to pay a penalty, interest or both.
What you need
You need your 13-digit payment reference number.
You can find this on your return.
If you use an incorrect reference number, there will be a delay in the payment being allocated correctly.
Pay online
You can approve a payment through your online bank account.
Paying online through your bank account
You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.
You will be directed to sign in to your online or mobile banking account to approve your payment.
You will need to have your online banking details to hand to pay this way.
The payment is usually instant but can take up to 2 hours to show in your bank account.
Pay by 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.
Once HMRC has set up your Direct Debit, they’ll automatically collect the amount shown on your return.
The Direct Debit will not collect return payments over £20 million. If you owe more, you will need to pay another way.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, your payment will be received on the same or next working day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 00
- account number — 11963295
- account name — HMRC Climate Change Levy
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB70 BARC 2005 1770 6293 91
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC Climate Change Levy
You must make all payments in pound sterling. Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP
Pay by cheque
Allow 3 working days for your payment to reach HMRC.
Make your cheque payable to ‘HM Revenue and Customs only’ and write your reference number on the back.
Do not fold the cheque or attach it to other papers.
You can include a letter to ask for a receipt.
Send your cheque to:
HMRC payments Climate Change and Alcohol Duties
HM Revenue and Customs
BX9 1XL
If you have nothing to pay
You must submit your return to HMRC even if you work out you have nothing to pay or are due a repayment.
Guidance with a force of law
Find out about the force of law for this guidance.
Updates to this page
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.