💰 UK Tax & Duty

Official HMRC Rates 2025 / 26

The government doesn't just take income tax and NI. It taxes your petrol, your beer, your cigarettes, your insurance and your flights. Here's exactly how much - and a calculator to work out your personal duty bill.

🔢 Your Personal Duty Calculator Adjust the sliders to match your habits - your total updates instantly

This calculator uses official 2025/26 HMRC duty rates to estimate how much you personally pay in indirect duties each year based on your consumption. It does not include income tax or NI - this is purely what the government takes on top of what you buy.

Based on average petrol car (40mpg). Fuel duty 57.95p/litre + VAT.
150 mi
Duty: £6.33/20 + 16.5% of retail + VAT. Based on avg pack price £15.
0 /day
Duty: ~48p/pint (4% ABV, 568ml). On-trade draught rate applied.
4 /wk
Duty: £3.17/bottle (75cl, 11.5-15% ABV) + 20% VAT.
1 /wk
Duty: ~£1.13 per 25ml measure (40% ABV) + VAT.
2 /wk
Short haul (£13x2), medium (£26x2), long haul (£88x2). Mixed estimate.
2 /yr
Road tax (VED) at average £200/car/year for petrol/diesel.
1 car
2025/26 average rates by band across England.
~34% of your electricity bill is green levies. Gas bills carry ~5% levies.
£137/mo
Car + home + contents etc. IPT at 12% added to all premiums.
£1,200
Your estimated annual indirect duty bill
£0
Fuel Duty
£0
Tobacco Duty
£0
Alcohol Duty
£0
Air Pass. Duty
£0
Road Tax
£0
Council Tax
£0
Energy Levies
£0
Insurance Tax
£0
That's £0 per day in indirect duties & levies - before a single penny of income tax or NI. Adjust the sliders above to see your personal total.
📈 UK Duty Rates 2025/26 Calculator loading monthly snapshot rates...
Fuel Duty
57.95p/litre
Charged on every litre of petrol or diesel. Then 20% VAT is added on top of the price including duty - effectively a tax on a tax. Has been frozen since March 2022 but was previously 5p higher per litre before the "temporary" cut.
Raises: ~£24bn/yr Avg driver: ~£500/yr
🚪
Tobacco Duty - Cigarettes
£6.33 per 20
Plus 16.5% of the retail price, then 20% VAT on top. A pack of 20 cigarettes at £15 includes approximately £9.40 in tax. Duty rises by at least 2% above inflation every year under the escalator policy.
Raises: ~£9.9bn/yr 20/day: ~£3,430/yr in duty
🍺
Alcohol Duty - Beer
£21.01/hl per %ABV
Charged per unit of alcohol. A 440ml can of 5% lager carries approximately 46p in duty. A pint (568ml) at 4% ABV includes ~48p. Draught products sold in pubs have a reduced rate since Aug 2023 to support the hospitality sector.
All alcohol raises: ~£12.7bn/yr Avg: ~£180/yr in alcohol duty
🍷
Alcohol Duty - Wine
£3.17 per 75cl
Duty on a standard 75cl bottle of still wine (11.5-15% ABV) is £3.17 from August 2023. Plus 20% VAT. A £10 bottle of wine typically includes around £4.40 in total tax. Sparkling wine carries the same rate as still wine since reform.
Included in £12.7bn total 1 bottle/wk: ~£165/yr duty
🥂
Alcohol Duty - Spirits
£31.64/litre pure alcohol
A 70cl bottle of 40% ABV spirits contains 28cl of pure alcohol - carrying approximately £9.05 in duty before VAT. Whisky, vodka, gin all taxed at the same rate. That half-bottle of whisky you bought includes more tax than production cost.
Included in £12.7bn total 1 bottle/wk: ~£470/yr duty
Air Passenger Duty
£13 - £202
Economy short-haul (within UK/Europe): £13. Economy long-haul (rest of world band A): £88. Business/first class long-haul: up to £202. Domestic UK flights attract £13 per leg. Rises above inflation most years since 1994.
Raises: ~£3.8bn/yr Avg: ~£54/yr
🚘
Vehicle Excise Duty (Road Tax)
£190 - £620/yr
Petrol/diesel cars registered after April 2017 pay a flat £190/yr after the first year. The first-year rate ranges from £0 (0g CO2/km) up to £2,745 for the highest emitters. EVs pay £10/yr from April 2025. Premium vehicles (over £40k) add a £620 supplement.
Raises: ~£7.8bn/yr Avg: ~£200/yr
📋
Insurance Premium Tax
12% standard
Added to most general insurance premiums - home, car, pet, travel. A higher rate of 20% applies to travel insurance, electrical/mechanical appliance insurance and some vehicle insurance sold with vehicles. Has doubled since 2015 (was 6%).
Raises: ~£7.5bn/yr Avg household: ~£90/yr
🏠
Stamp Duty Land Tax
0% - 12%
0% on first £125,000, 2% on £125k-£250k, 5% on £250k-£925k, 10% on £925k-£1.5m, 12% above £1.5m. First-time buyer relief: 0% up to £300k (then 5% on £300k-£500k). Second homes attract a 3% surcharge on top of all bands.
Raises: ~£11.6bn/yr Avg on £285k purchase: ~£4,250
🏭
Energy Levies (Green Duties)
£280+/yr per household
Not collected by HMRC but mandatory levies on all electricity bills. Includes Contracts for Difference, Renewable Obligation Certificates, Feed-in Tariffs, Capacity Market payments and the Warm Homes Discount scheme. Around 40% of your electricity unit rate is green policy levy.
Total levied: ~£25.8bn/yr Every household: £280-900/yr
🌍
Council Tax
£1,200 - £4,000+/yr
Band A (lowest): ~£1,200/yr. Band D (national average): £2,171/yr in 2025/26. Band H (highest): up to £4,342+/yr. Has risen 5% in April 2025 and is forecast to rise again. Up 80% since 2010 in cash terms. Some councils apply a 100-300% premium on empty properties.
Raises: ~£44bn/yr Average Band D: £2,171/yr
🎱
Betting & Gaming Duty
15% - 21%
General Betting Duty: 15% of net stake receipts. Pool Betting Duty: 15%. Online gaming (remote): 21%. Lottery duty: 12% on proceeds. Prize competition levy: 15%. The UK Gambling Commission collects on top of HMRC duties.
Raises: ~£3.2bn/yr Per regular gambler: varies widely
📉 Average UK Household Annual Duty Bill ONS / HMRC · Figures based on average consumption data
Where your money goes - average household per year
Council Tax
£2,171
Fuel Duty + VAT
£1,000
Energy Levies
£820
Alcohol Duty
£310
Insurance (IPT)
£240
Road Tax (VED)
£200
Air Passenger Duty
£108
Tobacco Duty
£175
Stamp Duty (amort.)
£150
Average Total Annual Duty Bill £5,174

This is before income tax (20-45%), National Insurance (8-12%), VAT on purchases (20%), Corporation Tax passed on in prices, and Capital Gains Tax. The average UK worker hands over roughly 40-50% of all money they earn or spend in some form of tax.

🤯 What Your Duty Money Buys The Government Total indirect tax receipts 2024/25

💵 Fuel duty alone: £24bn/yr

£24,000,000,000

The government collects £24bn a year just in fuel duty - enough to fund the entire Ministry of Defence budget twice over, or build 80 new hospitals. Yet roads are crumbling with a £16.7bn repair backlog.

🍺 Alcohol & Tobacco: £22.6bn/yr

£22,600,000,000

Combined duty from alcohol and tobacco raises £22.6bn a year. The UK has among the highest alcohol duty rates in Europe - a pint of beer attracts 3-5x more duty than in Germany or Spain.

🌍 Council Tax: £44bn/yr

£44,000,000,000

Council tax is now the biggest single indirect tax on most households. Up 80% since 2010 while local services have been cut. 14 councils have issued bankruptcy notices - yet residents keep paying more.

⛽ VAT on Duty: Double Tax

Tax on a Tax

20% VAT is charged on the final price including duty. This means you pay tax on the duty itself. On a litre of fuel: 57.95p duty + VAT calculated on that duty = approximately 68p total hidden tax per litre before the base fuel price.

📈 Total Tax Burden: 37.1% of GDP

Highest in 70 years

When you add income tax, NI, VAT, and all indirect duties together, the UK tax burden has reached 37.1% of GDP - the highest since the 1950s. Up from 32% in 2010, and forecast to hit 38% by 2028 under current OBR projections.

🌐 UK vs Europe

Above average on almost all

UK fuel duty is among the highest in Europe (57.95p/litre vs France 58p, Germany 46p, Spain 40p). UK alcohol duty is 2-5x higher than most EU states. UK IPT at 12% is double the EU average. Only tobacco duty is broadly comparable to EU peers.