Tax conditionality

Taxi drivers, private hire operators and scrap metal dealers

From 4 April 2022, the government introduced new tax requirements for certain licences. This is supported by a new digital service, developed by HMRC. It helps people in the taxi, private hire and scrap metal industries to complete a new tax check.

Most people are registered to pay tax and this is about ensuring everyone pays the tax they should, creating a level playing field for the compliant majority. HMRC are working with industry bodies to make this as straightforward as possible. The check should take a few minutes every few years and is simply to confirm that someone is appropriately registered for tax.

You will need to complete a tax check when you renew your license as a:

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

Visit gov.uk to register an account and complete your tax check. Once you have completed the check you will be provided with a Tax check Code.  This code must be provided to the licensing team when you make any application to renew one of the licence types listed above.

Please refer to the tax check factsheet so you understand what is required as this will apply to all renewals and new applicants. 

If you have any further questions, see changes for taxi, private hire or scrap metal licence applications from April 2022 or contact the licensing team.