§ StatuteRates

UK Statutory Interest on Late Commercial Payments

United Kingdom  What UK businesses can charge on overdue B2B invoices.

Current rate
11.75% per year, effective July 1, 2026
Derived value

Under the Late Payment of Commercial Debts (Interest) Act 1998, a UK business can charge statutory interest on an overdue commercial (B2B) invoice at the Bank of England base rate plus 8 percentage points. Crucially, the rate is fixed for six-month periods using the base rate in force on 31 December (for debts in Jan–Jun) or 30 June (for Jul–Dec) — not the live base rate. This page applies that rule and shows the history so you can pick the right rate for the period your debt fell due.

→ Calculate interest at this rate

How this value is derived. Derived: UK statutory interest on late commercial (B2B) debts = the Bank of England base rate in force on the reference date (2026-06-30: 3.75%) + 8 percentage points, fixed for this six-month period under the Late Payment of Commercial Debts (Interest) Act 1998. Reference, not legal advice.

Effective-date history

23 data points on record. Full history in the JSON API.
Effective dateRateBasis
July 1, 2026 11.75% Derived
January 1, 2026 11.75% Derived
July 1, 2025 12.25% Derived
January 1, 2025 12.75% Derived
July 1, 2024 13.25% Derived
January 1, 2024 13.25% Derived
July 1, 2023 13% Derived
January 1, 2023 11.5% Derived
July 1, 2022 9.25% Derived
January 1, 2022 8.25% Derived
July 1, 2021 8.1% Derived
January 1, 2021 8.1% Derived
July 1, 2020 8.1% Derived
January 1, 2020 8.75% Derived
July 1, 2019 8.75% Derived
January 1, 2019 8.75% Derived
July 1, 2018 8.5% Derived
January 1, 2018 8.5% Derived
July 1, 2017 8.25% Derived
January 1, 2017 8.25% Derived
July 1, 2016 8.5% Derived
January 1, 2016 8.5% Derived
July 1, 2015 8.5% Derived

Source & provenance

Latest value retrieved July 10, 2026 (02:55 UTC) from the official source:
https://www.bankofengland.co.uk/boeapps/database/_iadb-fromshowcolumns.asp?csv.x=yes&Datefrom=01/Jan/2015&Dateto=now&SeriesCodes=IUDBEDR&CSVF=TN&UsingCodes=Y&VPD=Y&VFD=N

Reference data only — not legal, tax, or financial advice. Always confirm the controlling value against the official source and, where applicable, the governing statute or court before relying on it.