First, check which Just Eat you are. If you deliver under the self-employed courier model you get paid per drop with nothing deducted, and you pay your own tax through Self Assessment on your profit — earnings minus delivery costs, not the totals in the courier app. (Some cities run an employed "Scoober" model instead, where tax and NI come off through PAYE — that calculation is different; use the income-tax tool below.) For self-employed couriers in 2026/27 the first £12,570 of profit is tax-free, Income Tax is then 20% up to £50,270, and Class 4 NI adds 6% on profit between £12,570 and £50,270. Scooter and motorcycle riders usually claim 24p a mile; car drivers 55p/25p; cyclists 20p. Enter your figures above to see the bill and the working.
- Self-employed vs employed: this tool is for the gig/contractor courier who files Self Assessment. If you are on the employed Scoober rota (hourly pay, holiday pay, PAYE), your tax is taken at source instead.
- You pay tax on delivery profit = Just Eat earnings + tips − allowable costs (or the £1,000 trading allowance, whichever is better).
- Claim vehicle running costs as simplified mileage: 24p/mile (scooter or motorcycle), 55p first 10,000 miles then 25p (car), or 20p (bicycle) — or actual costs, but never both for the same vehicle.
- Class 4 NI is 6% on profit £12,570–£50,270, then 2% above. Class 2 is £0 but profit over £7,105 still earns State Pension credit.
- File and pay your 2026/27 Self Assessment by 31 January 2028.
How Just Eat courier tax is calculated
The big question for Just Eat is your employment status, because Just Eat operates two delivery models in the UK. In many areas couriers are self-employed contractors paid per delivery — the money lands in your bank gross, with no tax or National Insurance taken off, so you declare it on a Self Assessment tax return and pay the tax yourself. In some cities Just Eat instead uses an employed "Scoober" model, where you are a worker on shifts with PAYE deductions, holiday pay and an hourly rate — in that case tax is handled by payroll and this calculator does not apply (use the income-tax / PAYE calculator instead). Everything below is for the self-employed courier.
The self-employed calculation runs in three steps:
- Work out delivery profit — add up everything Just Eat paid you (plus any tips), then subtract your allowable delivery costs. For most riders the vehicle is the biggest cost, claimed either as flat-rate mileage or as a share of actual running costs (see below).
- Income Tax — your profit (stacked on top of any wages or other income) is taxed at 20%, then 40% above £50,270, after the £12,570 Personal Allowance. The calculator does this stacking for you.
- National Insurance — Class 4 NI is charged on the profit at 6% then 2%. Class 2 is £0 but still builds your State Pension once profit passes £7,105.
Allowable expenses for a self-employed Just Eat courier
Just Eat's self-employed fleet leans towards scooters, mopeds and cars more than pushbikes, so the vehicle method matters. You pick one method per vehicle and stick with it:
- Simplified mileage (simplest). A flat HMRC rate per business mile that already covers fuel, servicing, insurance and wear — you just log the miles. The 2026/27 rates are 24p a mile for a scooter or motorcycle, 55p for the first 10,000 car miles then 25p, and 20p by bicycle. A scooter rider doing real delivery distances usually finds 24p simple and generous.
- Actual running costs. Instead of mileage you claim the business-use share of real costs — petrol, scooter servicing, tyres, hire-and-reward insurance, road tax, MOT, depreciation. This can beat mileage if your moped is older and the repair bills mount up, but it means keeping every receipt and a mileage log to apportion business use.
On top of your chosen vehicle method, these Just Eat courier costs are allowable:
- Phone & mobile data — the business-use share of your bill; the Just Eat courier app and live navigation need it.
- Thermal delivery box and equipment — your insulated Just Eat box/bag, top box or pannier, phone mount, power bank and weatherproof riding gear bought for the job.
- Scooter servicing, fuel and parts — petrol, oil, tyres, brakes, chain and servicing — but claim these only if you use actual costs, not the 24p mileage rate, which already includes them.
- Insurance — hire-and-reward / food-delivery cover for your scooter or car, plus public liability cover. (Your CBT or licence cost is a personal qualification, so it is not an allowable expense.)
The golden rule: if you claim the per-mile rate you can not also claim petrol, servicing or vehicle insurance separately — the 24p (or 55p) already bundles them in. Phone, the thermal box and public liability sit outside the vehicle and can be claimed alongside mileage.
The £1,000 trading allowance
If your total Just Eat earnings for the year are £1,000 or less, they're usually tax-free and you don't need to tell HMRC — useful if you only pick up the odd shift. Earn more than £1,000 and you must register for Self Assessment, but you can still deduct the flat £1,000 trading allowance instead of your real costs. For a scooter rider clocking serious miles the mileage claim normally dwarfs £1,000, so itemising wins — but a casual courier with few miles may be better off taking the £1,000. Switch the "deduct for expenses" option in the calculator to compare both and keep whichever leaves you better off.
When do I pay?
Self Assessment runs on the tax year (6 April 2026 to 5 April 2027 is "2026/27"). The return and any tax for that year are due by 31 January 2028. If your bill tops £1,000 you'll usually also make payments on account — two advance instalments towards next year's tax, due 31 January and 31 July. Register with HMRC by 5 October after the end of your first tax year of delivering, so leave plenty of time before that first 31 January deadline.
Making Tax Digital from April 2026
From 6 April 2026, the self-employed whose gross trading and property income is over £50,000 must keep digital records and send HMRC quarterly updates under Making Tax Digital for Income Tax. The test is on gross income — your full Just Eat earnings before any mileage or fees — so a full-time scooter courier can be caught even though their profit is much lower. Check where you stand with the qualifying-income checker.
Worked example — a scooter courier
Marek delivers for Just Eat on his 125cc scooter. Over 2026/27 he earns £24,000 (including tips) and rides 8,000 business miles. He uses the simplified mileage method at the motorcycle rate, plus a few extras.
| Step | Calculation | Amount |
|---|---|---|
| Mileage (scooter, 24p) | 8,000 miles × 24p | £1,920 |
| Phone, thermal box, hire-and-reward insurance share, misc | £150 + £90 + £110 + £50 | £400 |
| Total allowable expenses | £1,920 + £400 | £2,320 |
| Profit | £24,000 − £2,320 | £21,680 |
| Income Tax | (£21,680 − £12,570) × 20% | £1,822.00 |
| Class 4 NI | (£21,680 − £12,570) × 6% | £546.60 |
| Class 2 NI | profit above £7,105 → treated as paid | £0 |
| Total to set aside | Income Tax + NI | £2,368.60 |
Marek's whole profit sits inside the 20% basic band, so none of it reaches the 40% or 2% rates. His £1,920 mileage claim is well over the £1,000 trading allowance, so itemising clearly wins — a casual rider with far fewer miles would run the same comparison the other way.
Frequently asked questions
Am I employed or self-employed with Just Eat?
It depends where and how you deliver. Just Eat runs a self-employed courier model in many areas (paid per drop, no tax deducted, you file Self Assessment) and an employed "Scoober" worker model in some cities (hourly pay, holiday pay, tax taken through PAYE). This calculator is for the self-employed couriers. If your payslip already shows tax and National Insurance deducted, you're on the employed side — use the income-tax / PAYE calculator instead.
Does Just Eat take tax off my pay?
Not if you're a self-employed courier — your delivery payments arrive gross, with no Income Tax or National Insurance deducted, so you must declare them on a Self Assessment return and pay the tax yourself. Setting aside roughly a fifth of your profit as you go keeps the January bill from stinging. (Employed Scoober riders have tax deducted at source through payroll.)
What mileage rate can I claim on a scooter or moped?
HMRC's simplified mileage rate for motorcycles, scooters and mopeds is 24p per business mile in 2026/27, with no reduction after 10,000 miles. You log your delivery miles and multiply by 24p. If you use this rate you can't also claim petrol, servicing or scooter insurance separately — the 24p already covers them.
Can I claim my Just Eat thermal box and equipment?
Yes. The insulated Just Eat delivery box or bag, a top box or pannier, phone mount, power bank and weatherproof riding gear bought for the job are allowable expenses, and you can claim them alongside the mileage rate because they sit outside the vehicle. The business-use share of your phone and data bill is allowable too.
Do I have to tell HMRC if I only earn a little from Just Eat?
If your total Just Eat earnings for the year are £1,000 or less, the trading allowance usually covers them and you needn't report them. Once you go over £1,000 you must register for Self Assessment, though you can still deduct the £1,000 allowance instead of your actual expenses if that leaves you better off.
Sources: Income Tax rates and Personal Allowances, Self-employed National Insurance rates, simplified expenses for vehicles (gov.uk), verified 11 June 2026. Estimates for information only — not regulated tax advice.