Pay Landfill Tax

This guide explains how and when to pay Landfill Tax, and what to do if you have nothing to pay.

There is a separate guide for paying Aggregates Levy.

You must submit your return and pay any tax due by the deadline. This is usually the last working day of the month (excluding any weekends or public holidays) following the end of the return period unless you’re on the non-standard accounting periods.

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.

You need your 15-character payment reference number starting with X.

If you use the wrong reference number your payment may be delayed or used to pay a different tax bill that you owe. If your payment has paid the wrong tax bill, you can contact Landfill Tax enquiries to ask for your payment to be moved.

You can approve a payment through your online 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.

To set up a Direct Debit, you can print out and post the Direct Debit Instruction form (EEITT15).

You should allow 10 working days for HMRC to set up a Direct Debit. If it will not be set up in time, you’ll need to use another payment method.

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

You must pay in a different way if you are making a payment of more than £20 million.

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.