The original B26 started on the B6 in Andreas and headed north west to the B3 Coast Road. The exact start point in Andreas is unclear, with no clear mapping evidence, however it seems that the route did not include Oatlands Road to the east of the village. The whole route was renumbered before 1963, perhaps confusingly, as the B6, which did include Oatlands Road.
The B26 is the highest numbered B road listed on the first known document detailing classified roads on the Isle of Man, dating from 1926. However, the number is very out of place, the rest of the B2x numbers being used to the south of the mountains, suggesting that it was either a subsequent addition to the original scheme (for which no records have yet been found) or a very late amendment to it.
The Manx Government Circular 1131 of 25/02/1926 defines this route as: Andreas to Smeale-road via Lagagh Mooar and Ballalough