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

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Draft legislation

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Draft legislation accessible version

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Explanatory note

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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