Tax conditionality for taxi drivers, private hire operators and scrap metal dealers

HMRC is introducing a simple tax check from 4 April 2022 that will take place when people renew their licences to drive taxis, drive and operate private hire vehicles, or deal in scrap metal. It will be supported by a new digital service that HMRC is developing.

This service has been created so that everyone pays the tax they should, creating a level playing field for the majority of people that comply. HMRC is working with industry bodies to make this as straightforward as possible. The check should take a few minutes every few years and confirm that someone is correctly registered for tax.

You will need to complete a tax check when you apply or renew your licence as a:

• driver of a taxi (hackney carriage)
• driver of a private hire vehicle (and dual licences)
• private hire vehicle operator
• scrap metal dealer mobile collector
• scrap metal dealer site

Please read this tax check factsheet to understand what is required, as this will apply to all renewals and new applicants. 

Find further information at changes for taxi, private hire or scrap metal licence applications from April 2022 or contact the Licensing Team.