Once a tax return has been submitted you will need to pay any tax due.

Organisation:
First published:
1 June 2018
Last updated:

Paying Landfill Disposals Tax

You can pay using electronic payments (BACS/CHAPS payments and Faster Payments) and cheques. The payment needs to exactly match the amount that is shown on the tax return. You can only pay for one transaction per payment.

Making a payment 

A Unique Transaction Reference Number (UTRN) is produced immediately when you submit your tax return. You need to use this UTRN when you make a payment. All the information you need to make the payment is included in the payment slip. You can download this when you submit your return.

You need to complete your payment by the last working day of the month that follows the month in which the accounting period ends. For example if your accounting period ends on 15 March you will need to complete payment by 30 April.

It is your responsibility to ensure that full payment reaches the WRA no later than the payment due date. Any late payments may be subject to interest charges and penalties.

BACS/CHAPS payments

For BACS/CHAPS payments and Faster Payments, quote the UTRN in the Payment Reference section.

Please enter the 12 digit reference number first, with no gaps. If you would like to add an additional reference for your internal processes please list this after the reference number.

If you don’t do this the WRA will not be able to match the payment to your transaction.

If you are paying by BACS, the WRA must receive it 4 working days before the payment due date in order to process the payment in time.

Payments should be made to the WRA bank account below:

Account name Welsh Revenue Authority Tax
Sort code 60-70-80
Account number 10028838
Bank Royal Bank of Scotland
Address Government Banking CST Parklands
De Havilland Way
Horwich
Bolton
BL6 4YU

Overseas payments 

You should use these details below to pay from an overseas account:

Account Number IBAN = GB46NWBK60708010028838
Bank Identifier Code (BIC) = NWBKGB2L

Payments by cheque

Cheques need to be made out to the Welsh Revenue Authority with the UTRN on the reverse of the cheque.

If you are paying by cheque, the WRA must receive it 10 working days before the payment due date in order to process the cheque in time. The account from which the cheque is payable must also have sufficient funds at the time of receipt by the WRA. Failing to do so may mean the payment is subject to interest charges and possibly penalties for late payment.

Cheques should be posted to the address below: 

Welsh Revenue Authority
PO Box 110
Pontypridd,
CF37 9EH

Queries about payments

If you have any queries about payment, please contact us.