Find out when and how to pay Landfill Disposals Tax (LDT) to the Welsh Revenue Authority (WRA).
When to pay
Once a LDT return is submitted, you’ll need to pay any tax due.
You must complete payment by the last working day of the month that follows the month in which the account period ends.
For example, if your accounting period ends on 15 March, you’ll need to complete payment by 30 April.
How to pay
Once you submit your return, to pay you’ll need to use your 12-digit Unique Transaction Tax Reference Number (UTRN) from your online account.
All the information you need to make the payment is included in the payment slip. You can download this when you submit your return.
Ways to pay
You can pay by:
- Faster Payments
- Bacs (payment must be received 4 working days before due date)
You’ll need to:
- use your UTRN as your payment reference number
- check the payment matches the exact amount shown on the return
- make a separate payment for each tax return
If you would like to add an additional reference for your internal processes, please list this after the reference number.
Payments should be made to the WRA bank account below:
|Account name||Welsh Revenue Authority Tax|
|Sort code||60 70 80|
|Bank||Royal Bank of Scotland|
|Address||Government Banking CST Parklands
De Havilland Way
Use these details to pay from an overseas account:
|Account Number (IBAN)||GB46NWBK60708010028838|
|Bank Identifier Code (BIC)||NWBKGB2L|
To pay by cheque:
- make it payable to ‘Welsh Revenue Authority’
- write the UTRN or payment reference number (if you’re filing by paper) on the back of it
- it must be received 10 working days before the payment due date
- the account that it’s being paid from must have enough funds to pay when we receive the cheque
If you do not follow the above, you may be charged interest and penalties for late payment.
Send cheques to:
Welsh Revenue Authority
PO Box 110
If you send us a cheque on time and later decide to pay by digital means, we’ll use the date of the original cheque for payment in line with payment deadlines.
If you do this, please let us know in advance that you’ve already sent a cheque, so we can let you know if your original payment has been processed, and we can use the correct date.