M6 Toll VAT and receipts
Whether the M6 Toll carries VAT, how much of your toll is reclaimable, and the five ways to get a VAT receipt for your business expenses.
Yes, the M6 Toll includes VAT at 20%. The road is privately operated by Midland Expressway Limited, so its charges are standard-rated (public-authority tolls are outside the scope of VAT). A £11.60 full-route car toll is £9.67 net plus £1.93 VAT.
VAT-registered businesses can reclaim that VAT on business journeys. Get a receipt by email, from the m6toll.co.uk receipt portal, at a staffed lane, or in a Breeze account.
How much VAT is in each toll?
Every price on the M6 Toll is quoted VAT-inclusive. Because the standard rate is 20%, the VAT element is one sixth of the toll you pay. Full-route (3-zone) standard contactless rates:
| Vehicle class | Toll (inc VAT) | Net | VAT (20%) |
|---|---|---|---|
| Class 1 – Motorcycle | £5.70 | £4.75 | £0.95 |
| Class 2 – Car | £11.60 | £9.67 | £1.93 |
| Class 3 – Car with trailer / light goods | £16.50 | £13.75 | £2.75 |
| Class 4 – HGV / coach | £19.50 | £16.25 | £3.25 |
| Class 5 – Large HGV | £20.20 | £16.83 | £3.37 |
Figures are the standard (no-account) full-route rate. Shorter 1-zone and 2-zone trips carry proportionally less VAT. See the full pricing tables for every zone and vehicle combination.
Why the M6 Toll charges VAT
HMRC treats road, bridge and tunnel tolls differently depending on who runs them. Tolls collected by a public authority as a statutory function (for example some estuary crossings) are outside the scope of VAT. Tolls collected by a private operator running the road as a business are a standard-rated supply.
The M6 Toll is built, owned and run under concession by Midland Expressway Limited, a private company, until 2054. That makes every toll a standard-rated 20% supply, and it is why a VAT receipt is available and the VAT is reclaimable for business use.
Five ways to get a VAT receipt
Automatic email
Contactless and account trips are emailed a receipt, usually within 48 hours of the journey once the final price is calculated from the ANPR images.
Receipt portal
Request one at m6toll.co.uk/receipt using your vehicle registration. The system matches it against ANPR records and emails the receipt.
Staffed lane
Ask the operator in a staffed lane, or press the receipt button after paying by card at the plaza. Handy if you want paper on the day.
Breeze or Lite account
Every trip is itemised with net, VAT and gross in the online portal. Fleet accounts consolidate into one monthly VAT invoice.
Call the operator
Midland Expressway customer services on 0345 111 1234 can issue or resend a receipt if the other routes do not suit.
For regular business travel, an account is the least admin: receipts are automatic and consolidated, so there is no need to chase individual trips.