
Year ended 31 December 2025	Retail £m	Commercial Banking £m		Insurance, Pensions and Investments £m		Other £m	Total £m
Fee and commission income:
Current accounts	430		243		–	–	673
Credit and debit card fees	845		479		–	–	1,324
Commercial banking and treasury fees	–		434		–	–	434
Unit trust and insurance broking	–		–		65	–	65
Factoring	–		66		–	–	66
Other fees and commissions	80		130		332	14	556
Total fee and commission income	1,355		1,352		397	14	3,118
Fee and commission expense	(811)		(363)		(144)	(16)	(1,334)
Net fee and commission income	544		989		253	(2)	1,784


Year ended 31 December 2024	Retail £m	Commercial Banking £m		Insurance, Pensions and Investments £m		Other £m	Total £m
Fee and commission income:
Current accounts	423		221		–	–	644
Credit and debit card fees	829		457		–	–	1,286
Commercial banking and treasury fees	–		372		–	1	373
Unit trust and insurance broking	–		–		71	–	71
Factoring	–		69		–	–	69
Other fees and commissions	74		148		261	17	500
Total fee and commission income	1,326		1,267		332	18	2,943
Fee and commission expense	(745)		(334)		(89)	(16)	(1,184)
Net fee and commission income	581		933		243	2	1,759


Year ended 31 December 2023	Retail £m	Commercial Banking £m		Insurance, Pensions and Investments £m		Other £m	Total £m
Fee and commission income:
Current accounts	406		218		–	–	624
Credit and debit card fees	800		464		–	–	1,264
Commercial banking and treasury fees	–		334		–	–	334
Unit trust and insurance broking	–		–		69	–	69
Factoring	–		75		–	–	75
Other fees and commissions	85		186		264	25	560
Total fee and commission income	1,291		1,277		333	25	2,926
Fee and commission expense	(673)		(322)		(84)	(16)	(1,095)
Net fee and commission income	618		955		249	9	1,831

Fees and commissions which are an integral part of the effective interest rate form part of net interest income shown in note 5. Fees and

commissions relating to instruments that are held at fair value through profit or loss are included within net trading income shown in

In determining the disaggregation of fees and commissions the Group has considered how the nature, amount, timing and uncertainty of

revenue and cash flows are affected by economic factors. It has determined that the above disaggregation by product type provides useful

At 31 December 2025, the Group held on its balance sheet £174 million (31 December 2024: £163 million) in respect of services provided to

customers and £92 million (31 December 2024: £75 million) in respect of amounts received from customers for services to be provided after

the balance sheet date. Current unsatisfied performance obligations amount to £207 million (31 December 2024: £195 million); the Group

Income recognised during the year included £30 million (2024: £28 million) in respect of amounts included in the contract liability balance

at the start of the year and £nil (2024: nil) in respect of amounts from performance obligations satisfied in previous years.

The most significant performance obligations undertaken by the Group are in respect of current accounts, the provision of other banking

In respect of current accounts, the Group receives fees for the provision of bank account and transaction services such as ATM services,

For commercial customers, alongside its provision of current accounts, the Group provides other corporate banking services including

factoring and commitments to provide loan financing. Loan commitment fees are included in fees and commissions where the loan is not

The Group receives interchange and merchant fees, together with fees for overseas use and cash advances, for provision of card services to