APR (Annual Percentage Rate) — Glossary - Business Expert
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APR (Annual Percentage Rate) — Glossary

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Independently assessed Rates verified 30 April 2026
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APR (Annual Percentage Rate) is the total cost of borrowing expressed as an annual percentage of the loan amount. It includes the interest rate and mandatory fees, making it a more complete cost measure than the headline interest rate alone.

How APR Works

APR standardises the cost of credit so that different loans can be compared on the same basis. A loan with a low interest rate but a high arrangement fee may have a higher APR than a loan with a slightly higher interest rate but no fees.

For a £100,000 loan at 8% per year with a 2% arrangement fee (£2,000), the APR will be higher than 8% because the fee is included in the calculation.

APR in Business Lending

Consumer credit (personal loans, credit cards, hire purchase to individuals) is legally required to display a Representative APR in the UK under the Consumer Credit Act 1974. Business lending is largely exempt from this requirement — lenders are not always required to disclose APR for commercial loans.

This means:
– Banks and fintechs may quote monthly rates, annual rates, or factor rates depending on the product
– Business borrowers need to calculate total cost of borrowing manually
– Comparing business loans on rate alone can be misleading without factoring in fees and charges

APR vs Monthly Rate

Bridging loans and short-term business lending are commonly quoted in monthly rates. A monthly rate of 0.7% equates to approximately 8.4% annual simple interest (0.7% × 12), but the APR is higher than this due to compounding — interest charged on the growing balance each month.

  • Interest rate: the cost of the loan principal, excluding fees
  • Total cost of credit: all payments made over the life of the loan
  • Factor rate: used in merchant cash advances; a multiplier on the advance amount, not convertible to APR without knowing the repayment timeline