Policy paper

New tax checks for licence renewal applications in Scotland and Northern Ireland

This measure extends existing tax checks for taxi and scrap metal licences in England and Wales to licences in Scotland and Northern Ireland.

• From: HM Revenue & Customs
• Published: 20 July 2022

Documents

Extending tax checks to licences in Scotland and Northern Ireland

HTML

Draft legislation

PDF, 73 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft legislation accessible version

HTML

Explanatory note

ODT, 13.1 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The measure will introduce a check on tax registration (a “tax check”) for renewed applications in Scotland for licences to:

• drive taxis and private hire cars
• operate a booking office
• carry on the business of a metal dealer on a site
• carry on business as an itinerant metal dealer

The measure will introduce a check on tax registration (a “tax check”) for renewed applications in Northern Ireland to drive a taxi.

This will address part of the hidden economy. The hidden economy is sources of taxable income that have not been declared to HMRC.

Published 20 July 2022