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Find out when and how to pay Landfill Disposals Tax (LDT) to the Welsh Revenue Authority (WRA).

Organisation:
First published:
1 June 2018
Last updated:

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.

Full payment must be received by the due date, or you may be charged penalties and interest.

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

Digital payments

You can pay by:

  • Faster Payments
  • CHAPS
  • 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.

Do not put gaps, letters ‘UTRN’, or anything else before the characters in your payment reference. Your payment may be delayed if the reference does not match.

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 

Use these details to pay from an overseas account:

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

Cheque payments

We currently have limited access to our post, so there may be some delay in processing cheques.

To avoid this delay, we recommend you pay online. Please contact your customer relationship manager who can help you with this process.

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
Pontypridd
CF37 9EH

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.

Help and support

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