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Fees and charges 2026-27

Fees and charges (2026-27) : Guidance Notes

Notes related to fees and charges for the financial period 2026-27.

  • generally any increase in fees and charges will take effect from 1 April 2026
  • CPI for September 2025 is 3.8%
  • the prices quoted on these pages are inclusive of Value added Tax (VAT) when VAT is applicable, therefore individuals and companies do not need to add VAT to the prices quoted - please refer to the VAT code key below for further details

VAT code key

This schedule for fees and charges show the rate of VAT applicable which is denoted by one of the following abbreviations:
CodeRate
SStandard rate (currently 20%)
EXExempt
OSOutside scope
ZEZero-rated
PVAT to be added standard rated elements in packages