diff --git a/app/main/views/dashboard.py b/app/main/views/dashboard.py
index 4c2b05b91..b21bf0fdf 100644
--- a/app/main/views/dashboard.py
+++ b/app/main/views/dashboard.py
@@ -135,12 +135,18 @@ def usage(service_id):
     year, current_financial_year = requested_and_current_financial_year(request)
 
     free_sms_allowance = billing_api_client.get_free_sms_fragment_limit_for_year(service_id, year)
+    units = billing_api_client.get_billable_units(service_id, year)
+    yearly_usage = billing_api_client.get_service_usage(service_id, year)
+
+    usage_template = 'views/usage.html'
+    if 'letter' in current_service['permissions']:
+        usage_template = 'views/usage-with-letters.html'
     return render_template(
-        'views/usage.html',
+        usage_template,
         months=list(get_free_paid_breakdown_for_billable_units(
             year,
             free_sms_allowance,
-            billing_api_client.get_billable_units(service_id, year)
+            units
         )),
         selected_year=year,
         years=get_tuples_of_financial_years(
@@ -148,7 +154,7 @@ def usage(service_id):
             start=current_financial_year - 1,
             end=current_financial_year + 1,
         ),
-        **calculate_usage(billing_api_client.get_service_usage(service_id, year),
+        **calculate_usage(yearly_usage,
                           free_sms_allowance)
     )
 
@@ -335,6 +341,11 @@ def calculate_usage(usage, free_sms_fragment_limit):
     emails = [breakdown["billing_units"] for breakdown in usage if breakdown['notification_type'] == 'email']
     emails_sent = 0 if len(emails) == 0 else emails[0]
 
+    letters = [(breakdown["billing_units"], breakdown['letter_total']) for breakdown in usage if
+               breakdown['notification_type'] == 'letter']
+    letter_sent = 0 if len(letters) == 0 else letters[0][0]
+    letter_cost = 0 if len(letters) == 0 else letters[0][1]
+
     return {
         'emails_sent': emails_sent,
         'sms_free_allowance': sms_free_allowance,
@@ -342,6 +353,8 @@ def calculate_usage(usage, free_sms_fragment_limit):
         'sms_allowance_remaining': max(0, (sms_free_allowance - sms_sent)),
         'sms_chargeable': max(0, sms_sent - sms_free_allowance),
         'sms_rate': sms_rate,
+        'letter_sent': letter_sent,
+        'letter_cost': letter_cost
     }
 
 
@@ -396,18 +409,30 @@ def get_sum_billing_units(billing_units, month=None):
 
 def get_free_paid_breakdown_for_billable_units(year, free_sms_fragment_limit, billing_units):
     cumulative = 0
+    letter_cumulative = 0
+    sms_units = [x for x in billing_units if x['notification_type'] == 'sms']
+    letter_units = [x for x in billing_units if x['notification_type'] == 'letter']
     for month in get_months_for_financial_year(year):
         previous_cumulative = cumulative
-        monthly_usage = get_sum_billing_units(billing_units, month)
+        monthly_usage = get_sum_billing_units(sms_units, month)
         cumulative += monthly_usage
         breakdown = get_free_paid_breakdown_for_month(
             free_sms_fragment_limit, cumulative, previous_cumulative,
-            [billing_month for billing_month in billing_units if billing_month['month'] == month]
+            [billing_month for billing_month in sms_units if billing_month['month'] == month]
         )
+        letter_billing = [(x['billing_units'], x['rate'], (x['billing_units'] * x['rate']))
+                          for x in letter_units if x['month'] == month]
+        letter_total = 0
+        for x in letter_billing:
+            letter_total += x[2]
+            letter_cumulative += letter_total
         yield {
             'name': month,
+            'letter_total': letter_total,
+            'letter_cumulative': letter_cumulative,
             'paid': breakdown['paid'],
-            'free': breakdown['free']
+            'free': breakdown['free'],
+            'letters': letter_billing
         }
 
 
diff --git a/app/templates/views/usage-with-letters.html b/app/templates/views/usage-with-letters.html
new file mode 100644
index 000000000..7d26976d6
--- /dev/null
+++ b/app/templates/views/usage-with-letters.html
@@ -0,0 +1,141 @@
+{% from "components/big-number.html" import big_number %}
+{% from "components/table.html" import list_table, field, hidden_field_heading, row_heading, text_field %}
+{% from "components/pill.html" import pill %}
+
+{% extends "withnav_template.html" %}
+
+{% block service_page_title %}
+  Usage
+{% endblock %}
+
+{% block maincolumn_content %}
+
+    <h1 class='heading-large'>Usage</h1>
+
+    <div class="bottom-gutter">
+      {{ pill(years, selected_year, big_number_args={'smallest': True}) }}
+    </div>
+    <div id='pill-selected-item'>
+      <div class='grid-row'>
+        <div class='column-one-third'>
+          <h2 class='heading-small'>Emails</h2>
+          <div class="keyline-block">
+            {{ big_number(emails_sent, 'sent', smaller=True) }}
+            {{ big_number("Unlimited", 'free allowance', smaller=True) }}
+          </div>
+        </div>
+        <div class='column-one-third'>
+          <h2 class='heading-small'>Text messages</h2>
+          <div class="keyline-block">
+            {{ big_number(sms_sent, 'sent', smaller=True) }}
+            {{ big_number(sms_free_allowance, 'free allowance', smaller=True) }}
+            {{ big_number(sms_allowance_remaining, 'free allowance remaining', smaller=True) }}
+            {% if sms_chargeable %}
+              {{ big_number(
+                sms_chargeable,
+                'at {:.2f} pence per message'.format(sms_rate * 100),
+                smaller=True
+              ) }}
+            {% endif %}
+          </div>
+        </div>
+        <div class='column-one-third'>
+          <h2 class='heading-small'>Letters</h2>
+          <div class="keyline-block">
+            {{ big_number(letter_sent, 'sent', smaller=True) }}
+          </div>
+        </div>
+      </div>
+
+      <div class='grid-row'>
+        <div class='column-one-third'>
+          <div class="keyline-block">
+            &nbsp;
+          </div>
+        </div>
+        <div class='column-one-third'>
+          <div class="keyline-block">
+            {{ big_number(
+              (sms_chargeable * sms_rate),
+              'spent',
+              currency="£",
+              smaller=True
+            ) }}
+          </div>
+        </div>
+        <div class='column-one-third'>
+          <div class="keyline-block">
+            {{ big_number(
+                letter_cost,
+                'spent',
+                currency="£",
+                smaller=True
+              ) }}
+          </div>
+        </div>
+
+      </div>
+
+      {% if months %}
+        <div class="dashboard-table body-copy-table">
+          {% call(month, row_index) list_table(
+            months,
+            caption="Total spend",
+            caption_visible=False,
+            empty_message='',
+            field_headings=[
+              'By month',
+              hidden_field_heading('Cost'),
+            ],
+            field_headings_visible=True
+          ) %}
+            {% call row_heading() %}
+              {{ month.name }}
+            {% endcall %}
+            {% call field(align='left') %}
+              {{ big_number(
+                (sms_rate * month.paid) + month.letter_total,
+                currency="£",
+                smallest=True
+              ) }}
+          <ul>
+              {% if month.free %}
+                <li class="tabular-numbers">{{ "{:,}".format(month.free) }} free text messages</li>
+              {% endif %}
+              {% if month.paid %}
+                <li class="tabular-numbers">{{ "{:,}".format(month.paid) }} text messages at
+                {{- ' {:.2f}p'.format(sms_rate * 100) }}</li>
+              {% endif %}
+              {% if not (month.free or month.paid) %}
+                <li aria-hidden="true">–</li>
+              {% endif %}
+              </ul>
+             <ul>
+              {% for letter in month.letters%}
+                {% if letter[0] %}
+                <li class="tabular-numbers">{{ "{:,}".format(letter[0])}} letters at {{ '{:.0f}p'.format(letter[1] * 100) }}
+                </li>
+                {% endif %}
+              {% endfor %}
+            </ul>
+            {% endcall %}
+          {% endcall %}
+        </div>
+      {% endif %}
+    </div>
+
+    <div class="grid-row">
+      <div class="column-half">
+        <p class="align-with-heading-copy">
+          Financial year ends 31 March.
+        </p>
+      </div>
+      <div class="column-half">
+        <p class="align-with-heading-copy">
+          What counts as 1 text message?<br />
+          See <a href="{{ url_for('.pricing') }}">pricing</a>.
+        </p>
+      </div>
+    </div>
+
+{% endblock %}
diff --git a/app/templates/views/usage.html b/app/templates/views/usage.html
index 3b8fe412d..85fbf32c3 100644
--- a/app/templates/views/usage.html
+++ b/app/templates/views/usage.html
@@ -113,4 +113,4 @@
       </div>
     </div>
 
-{% endblock %}
+{% endblock %}
\ No newline at end of file
diff --git a/tests/app/main/views/test_dashboard.py b/tests/app/main/views/test_dashboard.py
index a98a4b72a..66163724b 100644
--- a/tests/app/main/views/test_dashboard.py
+++ b/tests/app/main/views/test_dashboard.py
@@ -616,7 +616,6 @@ def test_usage_page(
     assert '249,860 free text messages' in table
     assert '40 free text messages' in table
     assert '960 text messages at 1.65p' in table
-
     assert 'April' in table
     assert 'February' in table
     assert 'March' in table
@@ -626,6 +625,50 @@ def test_usage_page(
     assert '1,230 text messages at 1.65p' in table
 
 
+@freeze_time("2012-03-31 12:12:12")
+def test_usage_page_with_letters(
+    logged_in_client,
+    service_one,
+    mock_get_usage,
+    mock_get_billable_units,
+    mock_get_free_sms_fragment_limit
+):
+    service_one['permissions'].append('letter')
+    response = logged_in_client.get(url_for('main.usage', service_id=SERVICE_ONE_ID))
+
+    assert response.status_code == 200
+
+    mock_get_billable_units.assert_called_once_with(SERVICE_ONE_ID, 2011)
+    mock_get_usage.assert_called_once_with(SERVICE_ONE_ID, 2011)
+    mock_get_free_sms_fragment_limit.assert_called_with(SERVICE_ONE_ID, 2011)
+
+    page = BeautifulSoup(response.data.decode('utf-8'), 'html.parser')
+
+    cols = page.find_all('div', {'class': 'column-one-third'})
+    nav = page.find('ul', {'class': 'pill', 'role': 'tablist'})
+    nav_links = nav.find_all('a')
+
+    assert normalize_spaces(nav_links[0].text) == '2010 to 2011 financial year'
+    assert normalize_spaces(nav.find('li', {'aria-selected': 'true'}).text) == '2011 to 2012 financial year'
+    assert normalize_spaces(nav_links[1].text) == '2012 to 2013 financial year'
+    assert '252,190' in cols[1].text
+    assert 'Text messages' in cols[1].text
+
+    table = page.find('table').text.strip()
+
+    assert '249,860 free text messages' in table
+    assert '40 free text messages' in table
+    assert '960 text messages at 1.65p' in table
+    assert 'April' in table
+    assert 'February' in table
+    assert 'March' in table
+    assert '£18.94' in table
+    assert '140 free text messages' in table
+    assert '£20.30' in table
+    assert '1,230 text messages at 1.65p' in table
+    assert '10 letters at 31p' in table
+
+
 def test_usage_page_with_year_argument(
     logged_in_client,
     mock_get_usage,
@@ -986,18 +1029,18 @@ def test_get_free_paid_breakdown_for_billable_units(now, expected_number_of_mont
             ]
         )
         assert list(billing_units) == [
-            {'free': 100000, 'name': 'April', 'paid': 0},
-            {'free': 100000, 'name': 'May', 'paid': 0},
-            {'free': 50000, 'name': 'June', 'paid': 50000},
-            {'free': 0, 'name': 'July', 'paid': 0},
-            {'free': 0, 'name': 'August', 'paid': 0},
-            {'free': 0, 'name': 'September', 'paid': 0},
-            {'free': 0, 'name': 'October', 'paid': 0},
-            {'free': 0, 'name': 'November', 'paid': 0},
-            {'free': 0, 'name': 'December', 'paid': 0},
-            {'free': 0, 'name': 'January', 'paid': 0},
-            {'free': 0, 'name': 'February', 'paid': 2000},
-            {'free': 0, 'name': 'March', 'paid': 0}
+            {'free': 100000, 'name': 'April', 'paid': 0, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0},
+            {'free': 100000, 'name': 'May', 'paid': 0, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0},
+            {'free': 50000, 'name': 'June', 'paid': 50000, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0},
+            {'free': 0, 'name': 'July', 'paid': 0, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0},
+            {'free': 0, 'name': 'August', 'paid': 0, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0},
+            {'free': 0, 'name': 'September', 'paid': 0, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0},
+            {'free': 0, 'name': 'October', 'paid': 0, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0},
+            {'free': 0, 'name': 'November', 'paid': 0, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0},
+            {'free': 0, 'name': 'December', 'paid': 0, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0},
+            {'free': 0, 'name': 'January', 'paid': 0, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0},
+            {'free': 0, 'name': 'February', 'paid': 2000, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0},
+            {'free': 0, 'name': 'March', 'paid': 0, 'letter_total': 0, 'letters': [], 'letter_cumulative': 0}
         ][:expected_number_of_months]
 
 
diff --git a/tests/conftest.py b/tests/conftest.py
index 88ed70fb8..3e9c5c466 100644
--- a/tests/conftest.py
+++ b/tests/conftest.py
@@ -2155,7 +2155,14 @@ def mock_get_billable_units(mocker):
                 'rate': 0.0165,
                 'billing_units': 100
             },
-
+            {
+                'month': 'February',
+                'international': False,
+                'rate_multiplier': 1,
+                'notification_type': 'letter',
+                'rate': 0.31,
+                'billing_units': 10
+            }
         ]
 
     return mocker.patch(