In this section: Every tax
Taxes hidden in prices
Last updated . Figures refresh every night. How each figure is worked out.
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, HM Revenue and Customs.
Key figures
Source: HM Revenue and Customs.
How do you pay a tax you never see?
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.
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.
How much do they raise?
Who bears each one, and where does it end up?
| Tax | Raised | Year on year | Who bears it, mainly |
|---|---|---|---|
Employer National InsuranceDetails for Employer National Insurance | £143.9bn | +£27,833m (+24.0%) | Employees, through lower pay growth, over time |
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Alcohol dutiesDetails for Alcohol duties | £12.4bn | −£181m (−1.4%) | Customers, through prices |
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Tobacco dutyDetails for Tobacco duty | £7.6bn | −£360m (−4.5%) | Customers, through prices |
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Insurance Premium TaxDetails for Insurance Premium Tax | £9.0bn | +£154m (+1.7%) | Policyholders, through premiums |
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Climate Change LevyDetails for Climate Change Levy | £1.8bn | −£2m (−0.1%) | Customers, through prices |
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Landfill TaxDetails for Landfill Tax | £623m | +£137m (+28.2%) | Customers and producers, through prices |
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Plastic Packaging TaxDetails for Plastic Packaging Tax | £256m | +£3m (+1.2%) | Customers and producers, through prices |
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Soft Drinks Industry LevyDetails for Soft Drinks Industry Levy | £354m | +£27m (+8.3%) | Customers, through prices |
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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.
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)
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. Checked by hand 22 September 2026.
Should these taxes be visible?
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; 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: reuse them, including commercially, if you credit Tekstak Ltd and link back to this page.
Download
- Employer National Insurance receipts, by year (CSV) JSON HM Revenue and Customs: Open Government Licence v3.0
- Insurance Premium Tax receipts, by year (CSV) JSON HM Revenue and Customs: Open Government Licence v3.0
- All data, field definitions and licences
Sources for this page
| Source | Publisher | Figures as of | Updated | Licence |
|---|---|---|---|---|
| HMRC tax receipts and National Insurance contributions for the UK | HM Revenue and Customs | the 2025–26 financial year | annual | Open Government Licence v3.0 |
| legislation.gov.uk and official guidance, provision by provision | legislation.gov.uk | 22 September 2026 | annual | Open Government Licence v3.0 (legislation.gov.uk) |
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.