Uber Eats vs Deliveroo vs Just Eat: Pay Structure, Expenses and Tax Compared
By Tom Whitfield · Last updated 14 August 2026
For tax, there is no difference between Uber Eats, Deliveroo and Just Eat: couriers on all three are self-employed, nothing is deducted from payouts, and you pay Income Tax plus Class 4 National Insurance on your combined delivery profit through Self Assessment. Riding for two or three apps is still one self-employment — one return, income pooled, expenses pooled. The differences that matter are practical: how pay is structured, what kit each platform expects you to buy (all of it deductible), and the vehicle you deliver on, which sets your mileage rate.
- All three platforms: self-employed, gross payouts, Self Assessment — identical tax treatment.
- Multi-apping = one business for HMRC: add the income together, pool the expenses.
- Your vehicle, not your platform, decides the mileage rate: 55p/25p car, 24p scooter, 20p bicycle.
- All three report courier earnings to HMRC each January under the platform-reporting rules.
- Register for Self Assessment once combined gross delivery income passes £1,000 in a tax year.
The comparison that matters
| Uber Eats | Deliveroo | Just Eat | |
|---|---|---|---|
| Employment status | Self-employed courier | Self-employed rider | Self-employed courier (a legacy employed "Scoober" model existed in some cities — payslips with PAYE meant no return needed for that income) |
| Tax deducted from payouts? | No | No | No (self-employed side) |
| How you're paid | Per delivery + boosts/tips | Per order + fees/tips | Per delivery + tips |
| Typical vehicle | Bicycle / e-bike / scooter / car | Bicycle / e-bike / scooter | Scooter / car / bicycle |
| Reports earnings to HMRC? | Yes — annually | Yes — annually | Yes — annually |
| Tax on profit | Identical: Income Tax at 20%/40%/45% above the £12,570 Personal Allowance + Class 4 NI at 6% (profit £12,570–£50,270), settled via Self Assessment by 31 January | ||
Expenses: what changes by platform (not much)
The expense rules are the same everywhere — costs must be wholly for the delivery work. What differs is the kit each platform's model pushes you towards, and all of it is claimable: insulated bags and phone mounts everywhere; hire-and-reward insurance for anyone on a motor vehicle; bike parts and servicing for cyclists; scooter or car costs via the flat mileage rate. The vehicle decides the biggest number:
| Vehicle | Mileage rate (2026/27) | 8,000 delivery miles is worth |
|---|---|---|
| Car or van | 55p first 10,000 miles, then 25p | £4,400 |
| Motorcycle / scooter | 24p flat | £1,920 |
| Bicycle / e-bike | 20p flat | £1,600 |
Estimate your actual bill with the calculator for your main app — Uber Eats, Deliveroo or Just Eat — entering your combined multi-app income.
Multi-apping: the part everyone gets wrong
Running all three apps in one shift doesn't create three businesses. HMRC sees one courier trade: one set of self-employment pages on the return, turnover = every platform's payouts and tips added together, expenses pooled (your bag, insurance and miles serve all three apps anyway). The £1,000 registration threshold is also combined — £400 from each of three apps means you're over it. The step-by-step Self Assessment guide walks through the return itself.
Frequently asked questions
Which pays more — Uber Eats, Deliveroo or Just Eat?
Pay varies hugely by city, time slot and hours worked, and all three change their fee models regularly — so there is no stable UK-wide answer. What is identical across all three is the tax treatment: self-employed, taxed on profit after expenses, settled through Self Assessment. Many couriers run two or three apps at once and simply take whichever job pays best per drop.
Do I file a separate tax return for each app?
No. Delivering across Uber Eats, Deliveroo and Just Eat counts as one self-employment: one tax return, one set of self-employment pages, with all the platforms’ income added together and all the expenses pooled.
Do all three report my earnings to HMRC?
Yes. Under the digital-platform reporting rules, each platform reports couriers who pass roughly 30 jobs or €2,000 (~£1,700) in a calendar year to HMRC every January, including gross earnings and National Insurance number.
Are tips and boost payments taxable on every platform?
Yes. Tips (in-app or cash), boosts, surge payments and incentive bonuses are all taxable self-employed income on every platform — include them in your turnover.