Fees and charges (2026-27) : Guidance Notes

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:
Code	Rate
S	Standard rate (currently 20%)
EX	Exempt
OS	Outside scope
ZE	Zero-rated
P	VAT to be added standard rated elements in packages

Last modified on 17 March 2026