{ "table": "last-mile-cost-calculator-rules", "schema": 1, "version": "2026-11-11.2", "title": "Last-mile delivery cost: the minimum hourly wage and HMRC's mileage rates, France and United Kingdom", "doc": "Rule table read by the last-mile-cost-calculator handler computeLastMileCost (ctx.data['last-mile-cost-calculator-rules']). It holds only legal values: what a route costs (driver, vehicle, other charges) is the person's own figure, typed in. countries..currency and distance_unit ('km' or 'mi') are the page's conventions. minimum_wage.hourly is the legal minimum gross hourly wage of an adult employee in force, as a decimal string in the country's currency: the handler warns when an hourly driver cost is above zero and below it (France: the Smic of mainland France, Guadeloupe, French Guiana, Martinique, La Réunion, Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon; Mayotte's own Smic is in other_rates; United Kingdom: the National Living Wage for workers aged 21 and over, with the lower rates in other_rates). mileage_rates.vehicles holds HMRC's approved mileage rates per kind of vehicle as bands of business miles in the tax year (up_to_miles null: no upper limit; rate in pounds per mile, as a decimal string); schemes says which HMRC schemes use the rate ('maps': mileage allowance payments to employees, ITEPA 2003 s.230; 'simplified-expenses': the self-employed flat rate, ITTOIA 2005 ss.94D and 94F). France has no official flat rate per kilometre for a delivery vehicle, so mileage_rates is null there and mileage_note says why. Every rule carries its legal basis, its official source_url, the source's own date (source_date), the date it was retrieved (retrieved_on), valid_from and valid_until (null: no end date set by the source). Table-level valid_from/valid_until bound the period during which this version may be relied on: the French Smic is revalued every 1 January, so the table must be reviewed again before 31 December 2026.", "reviewed_on": "2026-11-11", "reviewed_by": "apps agent (automated research against official sources, 2026-11-11); owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "name": { "fr-FR": "France", "en-GB": "France" }, "currency": "EUR", "distance_unit": "km", "minimum_wage": { "hourly": "12.31", "name": { "fr-FR": "Smic horaire brut", "en-GB": "French minimum wage (Smic), gross per hour" }, "scope": { "fr-FR": "Salariés majeurs en métropole, en Guadeloupe, en Guyane, en Martinique, à La Réunion, à Saint-Barthélemy, à Saint-Martin et à Saint-Pierre-et-Miquelon. Mayotte a son propre Smic, dans other_rates.", "en-GB": "Adult employees in mainland France, Guadeloupe, French Guiana, Martinique, La Réunion, Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon. Mayotte has its own Smic, in other_rates." }, "other_rates": [ { "id": "mayotte", "hourly": "9.56", "name": { "fr-FR": "Smic horaire brut à Mayotte", "en-GB": "Minimum wage in Mayotte, gross per hour" } }, { "id": "minor-17", "hourly": "11.08", "name": { "fr-FR": "Smic minoré à 17 ans (moins de 6 mois de pratique dans la branche)", "en-GB": "Reduced minimum wage at 17 (less than 6 months in the trade)" } }, { "id": "minor-16", "hourly": "9.85", "name": { "fr-FR": "Smic minoré à 16 ans et moins (moins de 6 mois de pratique dans la branche)", "en-GB": "Reduced minimum wage at 16 and under (less than 6 months in the trade)" } } ], "legal_basis": "Code du travail, art. L3231-2 et suivants ; arrêté du 22 mai 2026 relatif au relèvement du salaire minimum de croissance (JORF du 24 mai 2026), art. 1", "valid_from": "2026-06-01", "valid_until": null, "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2300", "source_date": "2026-06-01", "retrieved_on": "2026-11-11", "see_also": [ "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000054126589" ] }, "mileage_rates": null, "mileage_note": { "text": { "fr-FR": "Il n’existe pas de coût kilométrique officiel pour un véhicule de livraison. Le barème kilométrique fiscal évalue les frais d’une automobile ou d’un deux-roues motorisé selon la puissance fiscale et la distance de l’année, pour déduire des frais réels : il ne mesure pas le coût d’un utilitaire de livraison.", "en-GB": "France publishes no official cost per kilometre for a delivery vehicle. The tax mileage scale values the costs of a car or a motorised two-wheeler by fiscal horsepower and annual distance, for deducting actual expenses: it does not measure what a delivery van costs." }, "legal_basis": "BOI-BAREME-000001 (barème d’évaluation forfaitaire du prix de revient kilométrique applicable aux automobiles et aux deux-roues motorisés)", "valid_from": "2023-07-20", "valid_until": null, "source_url": "https://bofip.impots.gouv.fr/bofip/2185-PGP.html/identifiant=BOI-BAREME-000001-20230720", "source_date": "2023-07-20", "retrieved_on": "2026-11-11", "see_also": [ "https://www.service-public.gouv.fr/particuliers/vosdroits/F1989" ] } }, "GB": { "name": { "fr-FR": "Royaume-Uni", "en-GB": "United Kingdom" }, "currency": "GBP", "distance_unit": "mi", "minimum_wage": { "hourly": "12.71", "name": { "fr-FR": "National Living Wage (21 ans et plus)", "en-GB": "National Living Wage (aged 21 and over)" }, "scope": { "fr-FR": "Tout le Royaume-Uni : Angleterre, Écosse, pays de Galles et Irlande du Nord. Les indépendants n’y ont pas droit.", "en-GB": "The whole of the UK: England, Scotland, Wales and Northern Ireland. The self-employed are not entitled to it." }, "other_rates": [ { "id": "18-20", "hourly": "10.85", "name": { "fr-FR": "Salaire minimum de 18 à 20 ans", "en-GB": "National Minimum Wage, aged 18 to 20" } }, { "id": "under-18", "hourly": "8", "name": { "fr-FR": "Salaire minimum avant 18 ans", "en-GB": "National Minimum Wage, under 18" } }, { "id": "apprentice", "hourly": "8", "name": { "fr-FR": "Taux apprenti", "en-GB": "Apprentice rate" } } ], "next": { "hourly": "13.21", "valid_from": "2027-04-01" }, "legal_basis": "National Minimum Wage Act 1998; National Minimum Wage Regulations 2015 (SI 2015/621), as amended", "valid_from": "2026-04-01", "valid_until": "2027-03-31", "source_url": "https://www.gov.uk/national-minimum-wage-rates", "source_date": "2026-11-05", "retrieved_on": "2026-11-11" }, "mileage_rates": { "vehicles": { "car-van": { "bands": [ { "up_to_miles": "10000", "rate": "0.55" }, { "up_to_miles": null, "rate": "0.25" } ], "schemes": [ "maps", "simplified-expenses" ], "name": { "fr-FR": "voiture ou utilitaire", "en-GB": "car or van" } }, "motorcycle": { "bands": [ { "up_to_miles": null, "rate": "0.24" } ], "schemes": [ "maps", "simplified-expenses" ], "name": { "fr-FR": "moto", "en-GB": "motorcycle" } }, "bicycle": { "bands": [ { "up_to_miles": null, "rate": "0.20" } ], "schemes": [ "maps" ], "name": { "fr-FR": "vélo", "en-GB": "bicycle" }, "note": { "fr-FR": "Un vélo à assistance électrique a le taux vélo ; tout autre vélo électrique, le taux moto.", "en-GB": "An electrically assisted pedal bike takes the bike rate; any other electric bike takes the motorcycle rate." } } }, "threshold_scope": { "fr-FR": "Les 10 000 premiers miles sont les miles professionnels parcourus en voiture ou en utilitaire : pour un salarié, sur l’année fiscale, qui commence le 6 avril (ITEPA 2003, s.230(3)) ; pour un indépendant, sur la période de calcul de son bénéfice (ITTOIA 2005, s.94F(3)).", "en-GB": "The first 10,000 miles are the business miles driven by car or van: for an employee, over the tax year, which begins on 6 April (ITEPA 2003, s.230(3)); for the self-employed, over the period for which the profits are worked out (ITTOIA 2005, s.94F(3))." }, "legal_basis": "Income Tax (Earnings and Pensions) Act 2003, s.230 (approved mileage allowance payments); Income Tax (Trading and Other Income) Act 2005, ss.94D and 94F (vehicle expenses at a fixed rate); car or van rate for the first 10,000 miles substituted from the tax year 2026-27 by the Taxation (Energy and Vehicles) Act 2026, s.2", "valid_from": "2026-04-06", "valid_until": null, "source_url": "https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax", "source_date": "2026-10-30", "retrieved_on": "2026-11-11", "see_also": [ "https://www.gov.uk/simpler-income-tax-simplified-expenses/vehicles", "https://www.legislation.gov.uk/ukpga/2003/1/section/230", "https://www.legislation.gov.uk/ukpga/2005/5/section/94F" ] } } } }