Our rates and where they come from
Every figure our calculators use, with its source and the date we last checked it.
Vehicle tax
All the vehicle tax tables, for 1 April 2026 to 31 March 2027, come from GOV.UK: Vehicle tax rates, read through GOV.UK's content API by a script that checks every table's headings before it writes anything. The dates the rates apply come from GOV.UK: Vehicle tax for electric, zero and low emission vehicles. Checked 14 November 2026. See every rate.
Company car percentages
HMRC Employment Income Manual EIM24705: appropriate percentages for type A cars, read the same way and checked 14 November 2026. See the table.
Mileage, fuel and other rates
| Rate | Figure | Source | Checked |
|---|---|---|---|
| Approved mileage rate for cars and vans, first 10,000 business miles in the tax year | 55 pence a mile | HMRC: Travel — mileage and fuel rates and allowances | 14 November 2026 |
| Approved mileage rate for cars and vans, each business mile over 10,000 | 25 pence a mile | HMRC: Travel — mileage and fuel rates and allowances | 14 November 2026 |
| Approved mileage rate for motorcycles | 24 pence a mile | HMRC: Travel — mileage and fuel rates and allowances | 14 November 2026 |
| Approved mileage rate for bicycles | 20 pence a mile | HMRC: Travel — mileage and fuel rates and allowances | 14 November 2026 |
| Business miles in a tax year at the higher car and van rate | 10,000 miles | HMRC: Travel — mileage and fuel rates and allowances | 14 November 2026 |
| Passenger payment for each fellow employee carried on a work journey | 5 pence a mile | HMRC: Travel — mileage and fuel rates and allowances | 14 November 2026 |
| Approved mileage rate for cars and vans, first 10,000 business miles, tax years 2011 to 2012 up to 2025 to 2026 | 45 pence a mile | HMRC: Travel — mileage and fuel rates and allowances | 14 November 2026 |
| Car fuel benefit multiplier, tax year 2026 to 2027 | £29,200 | HMRC: Travel — mileage and fuel rates and allowances | 14 November 2026 |
| Van benefit charge, tax year 2026 to 2027 | £4,170 | HMRC: Travel — mileage and fuel rates and allowances | 14 November 2026 |
| Van fuel benefit charge, tax year 2026 to 2027 | £798 | HMRC: Travel — mileage and fuel rates and allowances | 14 November 2026 |
| Added to the appropriate percentage for a diesel car not certified to Euro 6d (RDE2) | 4 percentage points | HMRC Employment Income Manual EIM24855: type D, all diesel cars | 14 November 2026 |
| Most the appropriate percentage can be, with the diesel supplement | 37% | HMRC Employment Income Manual EIM24855: type D, all diesel cars | 14 November 2026 |
Income Tax rates
| Rate | Figure | Source |
|---|---|---|
| Basic rate of Income Tax (England, Wales and Northern Ireland) | 20% | HMRC: Rates and thresholds for employers 2026 to 2027 |
| Higher rate of Income Tax (England, Wales and Northern Ireland) | 40% | HMRC: Rates and thresholds for employers 2026 to 2027 |
| Additional rate of Income Tax (England, Wales and Northern Ireland) | 45% | HMRC: Rates and thresholds for employers 2026 to 2027 |
| Scottish starter rate | 19% | HMRC: Rates and thresholds for employers 2026 to 2027 |
| Scottish basic rate | 20% | HMRC: Rates and thresholds for employers 2026 to 2027 |
| Scottish intermediate rate | 21% | HMRC: Rates and thresholds for employers 2026 to 2027 |
| Scottish higher rate | 42% | HMRC: Rates and thresholds for employers 2026 to 2027 |
| Scottish advanced rate | 45% | HMRC: Rates and thresholds for employers 2026 to 2027 |
| Scottish top rate | 48% | HMRC: Rates and thresholds for employers 2026 to 2027 |