Information on Cookies

To make the best use of our website, you'll need to make sure your web browser is set to accept cookies to ensure you receive the best experience.

For further information, please read our Cookies Policy.

Log In

Go To News
Hidden economy conditionality - Northern Ireland and Scotland Published Date: 24/03/2021

Consultation description

HMRC are consulting on proposals to make the renewal of certain licences in Scotland and Northern Ireland conditional on applicants completing checks that confirm they are appropriately registered for tax from April 2023.

In Scotland, these licences are:

  • to drive taxis and private hire cars
  • to operate private hire car booking offices
  • to be a metal dealer

In Northern Ireland, this includes licences to drive taxis.

The consultation sets out the government’s preferred option to introduce the new tax checks designed to tackle the hidden economy, and seeks views from stakeholders on its suitability.

This consultation will be of particular interest to those involved with taxi and metal dealer licensing in Scotland and Northern Ireland including licence applicants, licensing bodies and their representative groups.

The consultation closes at 11:45pm on 5 July 2021