# Taxes hidden in prices

url: https://whereyourmoneygoes.co.uk/taxes-hidden-in-prices/
updated: 29 September 2026
licence: Our words, analysis, charts and derived calculations: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/), credit [Tekstak Ltd](https://tek-stak.co.uk). Figures: each source's own licence, listed under Sources.
publisher: [Tekstak Ltd](https://tek-stak.co.uk)

# Taxes hidden in prices



Last updated 29 September 2026.
Figures refresh every night. [How each figure is worked out](/methodology/).





Some taxes are collected from a business but paid, in the end, by its customers or its staff, and none of them appears on a receipt or a payslip. The largest is **employer National Insurance, £143.9bn** in 2025–26. With the duties on alcohol and tobacco, Insurance Premium Tax and the environmental taxes, they came to **£176.0bn**. Unlike VAT, none of them is shown separately at the till.



Figures for the 2025–26 financial year. Source:
[HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk), [HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk).





## Key figures



- £176.0bnAll the taxes on this page together

▲
2025–26
- £143.9bnEmployer National Insurance

▲
2025–26
- £12.4bnAlcohol duties

▼
2025–26
- £9.0bnInsurance Premium Tax

▲
2025–26
- £7.6bnTobacco duty

▼
2025–26




Source: [HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk).






## How do you pay a tax you never see?




**The taxes built into prices and pay, 2025–26**



- + Employer National Insurance tax

£143.9bn
- + Alcohol duties tax

£12.4bn
- + Tobacco duty tax

£7.6bn
- + Insurance Premium Tax tax

£9.0bn
- + Climate Change Levy tax

£1.8bn
- + Landfill Tax tax

£623m
- + Plastic Packaging Tax tax

£256m
- + Soft Drinks Industry Levy tax

£354m
- = Together

£176bn




HMRC cash receipts. Employer National Insurance is so much larger than the rest that the smaller taxes are thin slivers here.




**Show as a table**





| Part | Raised, 2025–26 |
| --- | --- |
| Employer National Insurance (tax) | £143.9bn |
| Alcohol duties (tax) | £12.4bn |
| Tobacco duty (tax) | £7.6bn |
| Insurance Premium Tax (tax) | £9.0bn |
| Climate Change Levy (tax) | £1.8bn |
| Landfill Tax (tax) | £623m |
| Plastic Packaging Tax (tax) | £256m |
| Soft Drinks Industry Levy (tax) | £354m |
| Total: Together | £176bn |






Figures for the 2025–26 financial year. Source:
[HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk), [HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk).




A tax is *levied* on whoever the law says must pay it to HMRC. Who *bears* it is a different
question, and economists call it incidence. A duty on a bottle of wine is paid to HMRC by the producer or
importer, but it is in the shelf price. Insurance Premium Tax is paid by the insurer, but it is in the
premium. Employer National Insurance is paid by the employer, but the OBR and most economists expect most
of it to come out of wages over time.


£143.9bn
Employer National Insurance in 2025–26: paid by employers, shown on no payslip, and expected to come mostly out of wages over time.



VAT is the exception that proves the rule: it is also in the price, but the law requires it to be shown
on a VAT invoice. The taxes on this page are not shown anywhere a customer sees them. For the business
taxes whose incidence is most disputed, such as corporation tax and business rates, see
[taxes you pay indirectly](/taxes-you-pay-indirectly/).





## How much do they raise?



£143.9bn
Employer National Insurance, 2025–26
▲



Figures for the 2025–26 financial year. Source:
[HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk).



£12.4bn
Alcohol duties, 2025–26
▼



Figures for the 2025–26 financial year. Source:
[HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk).



£7.6bn
Tobacco duty, 2025–26
▼



Figures for the 2025–26 financial year. Source:
[HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk).



£9.0bn
Insurance Premium Tax, 2025–26
▲



Figures for the 2025–26 financial year. Source:
[HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk).







**Taxes collected from businesses and built into prices, £ million a year**










**The numbers behind this chart**





| Year | Employer National Insurance | Alcohol duties | Tobacco duty | Insurance Premium Tax | Climate Change Levy | Landfill Tax | Plastic Packaging Tax | Soft Drinks Industry Levy |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 2010–11Details | — | £9,396m | £9,144m | £2,400m | £674m | £1,065m | — | — |
| Alcohol duties£9,396mTobacco duty£9,144mInsurance Premium Tax£2,400mClimate Change Levy£674mLandfill Tax£1,065mPlastic Packaging Tax—Soft Drinks Industry Levy— | | | | | | | | |
| 2011–12Details | — | £10,037m | £9,551m | £2,941m | £676m | £1,090m | — | — |
| Alcohol duties£10,037mTobacco duty£9,551mInsurance Premium Tax£2,941mClimate Change Levy£676mLandfill Tax£1,090mPlastic Packaging Tax—Soft Drinks Industry Levy— | | | | | | | | |
| 2012–13Details | — | £10,220m | £9,681m | £3,021m | £635m | £1,092m | — | — |
| Alcohol duties£10,220mTobacco duty£9,681mInsurance Premium Tax£3,021mClimate Change Levy£635mLandfill Tax£1,092mPlastic Packaging Tax—Soft Drinks Industry Levy— | | | | | | | | |
| 2013–14Details | — | £10,455m | £9,531m | £3,014m | £1,068m | £1,189m | — | — |
| Alcohol duties£10,455mTobacco duty£9,531mInsurance Premium Tax£3,014mClimate Change Levy£1,068mLandfill Tax£1,189mPlastic Packaging Tax—Soft Drinks Industry Levy— | | | | | | | | |
| 2014–15Details | — | £10,490m | £9,548m | £2,965m | £1,491m | £1,144m | — | — |
| Alcohol duties£10,490mTobacco duty£9,548mInsurance Premium Tax£2,965mClimate Change Levy£1,491mLandfill Tax£1,144mPlastic Packaging Tax—Soft Drinks Industry Levy— | | | | | | | | |
| 2015–16Details | £61,969m | £10,687m | £9,485m | £3,293m | £1,763m | £919m | — | — |
| Alcohol duties£10,687mTobacco duty£9,485mInsurance Premium Tax£3,293mClimate Change Levy£1,763mLandfill Tax£919mPlastic Packaging Tax—Soft Drinks Industry Levy— | | | | | | | | |
| 2016–17Details | £68,738m | £11,155m | £8,909m | £4,861m | £1,864m | £874m | — | — |
| Alcohol duties£11,155mTobacco duty£8,909mInsurance Premium Tax£4,861mClimate Change Levy£1,864mLandfill Tax£874mPlastic Packaging Tax—Soft Drinks Industry Levy— | | | | | | | | |
| 2017–18Details | £72,542m | £11,440m | £8,827m | £5,669m | £1,861m | £757m | — | — |
| Alcohol duties£11,440mTobacco duty£8,827mInsurance Premium Tax£5,669mClimate Change Levy£1,861mLandfill Tax£757mPlastic Packaging Tax—Soft Drinks Industry Levy— | | | | | | | | |
| 2018–19Details | £76,097m | £12,111m | £9,290m | £6,196m | £1,922m | £683m | — | £240m |
| Alcohol duties£12,111mTobacco duty£9,290mInsurance Premium Tax£6,196mClimate Change Levy£1,922mLandfill Tax£683mPlastic Packaging Tax—Soft Drinks Industry Levy£240m | | | | | | | | |
| 2019–20Details | £79,106m | £11,837m | £8,804m | £6,415m | £2,004m | £641m | — | £337m |
| Alcohol duties£11,837mTobacco duty£8,804mInsurance Premium Tax£6,415mClimate Change Levy£2,004mLandfill Tax£641mPlastic Packaging Tax—Soft Drinks Industry Levy£337m | | | | | | | | |
| 2020–21Details | £80,797m | £12,106m | £9,964m | £6,307m | £1,778m | £566m | — | £299m |
| Alcohol duties£12,106mTobacco duty£9,964mInsurance Premium Tax£6,307mClimate Change Levy£1,778mLandfill Tax£566mPlastic Packaging Tax—Soft Drinks Industry Levy£299m | | | | | | | | |
| 2021–22Details | £89,514m | £13,116m | £10,278m | £6,627m | £1,930m | £667m | — | £334m |
| Alcohol duties£13,116mTobacco duty£10,278mInsurance Premium Tax£6,627mClimate Change Levy£1,930mLandfill Tax£667mPlastic Packaging Tax—Soft Drinks Industry Levy£334m | | | | | | | | |
| 2022–23Details | £103,602m | £12,443m | £10,004m | £7,341m | £2,094m | £626m | £200m | £355m |
| Alcohol duties£12,443mTobacco duty£10,004mInsurance Premium Tax£7,341mClimate Change Levy£2,094mLandfill Tax£626mPlastic Packaging Tax£200mSoft Drinks Industry Levy£355m | | | | | | | | |
| 2023–24Details | £108,501m | £12,589m | £8,804m | £8,146m | £1,827m | £489m | £270m | £338m |
| Alcohol duties£12,589mTobacco duty£8,804mInsurance Premium Tax£8,146mClimate Change Levy£1,827mLandfill Tax£489mPlastic Packaging Tax£270mSoft Drinks Industry Levy£338m | | | | | | | | |
| 2024–25Details | £116,070m | £12,616m | £7,927m | £8,883m | £1,792m | £486m | £253m | £327m |
| Alcohol duties£12,616mTobacco duty£7,927mInsurance Premium Tax£8,883mClimate Change Levy£1,792mLandfill Tax£486mPlastic Packaging Tax£253mSoft Drinks Industry Levy£327m | | | | | | | | |
| 2025–26Details | £143,903m | £12,435m | £7,567m | £9,037m | £1,790m | £623m | £256m | £354m |
| Alcohol duties£12,435mTobacco duty£7,567mInsurance Premium Tax£9,037mClimate Change Levy£1,790mLandfill Tax£623mPlastic Packaging Tax£256mSoft Drinks Industry Levy£354m | | | | | | | | |






Figures for the 2025–26 financial year. Source:
[HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk), [HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk).






## Who bears each one, and where does it end up?





| Tax | Raised | Year on year | Who bears it, mainly |
| --- | --- | --- | --- |
| [Employer National Insurance](/national-insurance/)Details | £143.9bn | +£27,833m (+24.0%) | Employees, through lower pay growth, over time |
| Year on year+£27,833m (+24.0%)Who bears it, mainlyEmployees, through lower pay growth, over time | | | |
| [Alcohol duties](/alcohol-duty/)Details | £12.4bn | −£181m (−1.4%) | Customers, through prices |
| Year on year−£181m (−1.4%)Who bears it, mainlyCustomers, through prices | | | |
| [Tobacco duty](/tobacco-duty/)Details | £7.6bn | −£360m (−4.5%) | Customers, through prices |
| Year on year−£360m (−4.5%)Who bears it, mainlyCustomers, through prices | | | |
| [Insurance Premium Tax](/insurance-premium-tax/)Details | £9.0bn | +£154m (+1.7%) | Policyholders, through premiums |
| Year on year+£154m (+1.7%)Who bears it, mainlyPolicyholders, through premiums | | | |
| [Climate Change Levy](/climate-change-levy/)Details | £1.8bn | −£2m (−0.1%) | Customers, through prices |
| Year on year−£2m (−0.1%)Who bears it, mainlyCustomers, through prices | | | |
| [Landfill Tax](/landfill-tax/)Details | £623m | +£137m (+28.2%) | Customers and producers, through prices |
| Year on year+£137m (+28.2%)Who bears it, mainlyCustomers and producers, through prices | | | |
| [Plastic Packaging Tax](/plastic-packaging-tax/)Details | £256m | +£3m (+1.2%) | Customers and producers, through prices |
| Year on year+£3m (+1.2%)Who bears it, mainlyCustomers and producers, through prices | | | |
| [Soft Drinks Industry Levy](/soft-drinks-levy/)Details | £354m | +£27m (+8.3%) | Customers, through prices |
| Year on year+£27m (+8.3%)Who bears it, mainlyCustomers, through prices | | | |





Energy bills carry their own hidden charges: policy levies for renewable subsidies and social schemes add
about £150 a year to a typical household bill, on top of the 5% VAT that is shown. See
[renewables levies](/renewables-levies/).






**Income tax, capital gains tax, inheritance tax, VAT and duties**



Consolidated Fund (general Treasury funds) the Consolidated Fund, with no earmark. National Insurance goes to the National Insurance Fund.



[Exchequer and Audit Departments Act 1921, s2 (HMRC Trust Statement)](https://www.legislation.gov.uk/ukpga/Geo5/11-12/52/section/2)




HMRC accounts for taxes, fines and penalties in its Trust Statement, prepared under section 2 of the Exchequer and Audit Departments Act 1921, and pays net receipts into the Consolidated Fund. National Insurance goes to the National Insurance Fund.




Legal position as of 22 September 2026. Source:
[legislation.gov.uk](https://www.legislation.gov.uk/). Checked by hand 22 September 2026.






## Should these taxes be visible?





### The case for taxing this way



- Collecting from a few thousand businesses is cheaper and harder to evade than from millions of people.
- Taxes on alcohol, tobacco, landfill and plastic are meant to change behaviour, and work through prices.
- Employer contributions have funded the National Insurance system since 1948.





### The case against



- People cannot weigh the cost of public services against a tax they never see.
- Much of employer National Insurance falls on workers, who are told it is paid by someone else.
- Several of these taxes take a larger share of spending from lower-income households.








## Common questions


Do workers pay employer National Insurance?
Legally no: the employer pays it. Economically, the OBR and most studies expect most of the cost to be passed to workers through lower pay growth over a few years.





## Use this data



The figures belong to the bodies that published them and are used under their terms, listed in
[Sources for this page](#sources); most are Crown copyright under the Open Government Licence.
Only our own words, analysis, charts and derived calculations are ours, published under
[CC BY 4.0](https://creativecommons.org/licenses/by/4.0/): reuse them, including
commercially, if you credit [Tekstak Ltd](https://tek-stak.co.uk) and link back to this page.



### Download



- [Employer National Insurance receipts, by year (CSV)](/data/receipts-nic-employer.csv)
[JSON](/data/receipts-nic-employer.json) HM Revenue and Customs: [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/)
- [Insurance Premium Tax receipts, by year (CSV)](/data/receipts-insurance-premium-tax.csv)
[JSON](/data/receipts-insurance-premium-tax.json) HM Revenue and Customs: [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/)

- [All data, field definitions and licences](/data/)







## Sources for this page





| Source | Publisher | Figures as of | Updated | Licence |
| --- | --- | --- | --- | --- |
| [HMRC tax receipts and National Insurance contributions for the UK](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk) | HM Revenue and Customs | the 2025–26 financial year | annual | [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/) |
| [legislation.gov.uk and official guidance, provision by provision](https://www.legislation.gov.uk/) | legislation.gov.uk | 22 September 2026 | annual | [Open Government Licence v3.0 (legislation.gov.uk)](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/) |





Each source's figures are used under the licence shown. Our own words, analysis, charts and derived calculations
are ours, under [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/).

## Related pages

- [Next in this section: Taxes you pay indirectly](https://whereyourmoneygoes.co.uk/taxes-you-pay-indirectly/)
- [How much tax is in petrol?](https://whereyourmoneygoes.co.uk/tax-on-petrol/)
- [How much of my energy bill is tax?](https://whereyourmoneygoes.co.uk/tax-on-energy-bills/)
- [What do renewables levies cost me?](https://whereyourmoneygoes.co.uk/renewables-levies/)

## More from this publisher

- [UK tax calculators](https://howlongisit.co.uk)

Published by [Tekstak Ltd](https://tek-stak.co.uk). Our words, analysis, charts and derived calculations: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/), credit [Tekstak Ltd](https://tek-stak.co.uk). The figures belong to the publishers listed under Sources and are used under their licences. Figures last updated 29 September 2026.