Policy paper
Revenue and Customs Brief 8 (2025): VAT Tour Operators’ Margin Scheme — supplies by private hire vehicle or taxi operators
This brief explains how to account for VAT as a private hire vehicle operator, a taxi operator, or business re-selling such supplies.
Documents
Details
This brief explains:
- the change in legislation on and after 2 January 2026
- the VAT treatment on and before 1 January 2026
- what the change in legislation means
The brief also gives examples of how businesses might be affected.
You should read this brief if you supply a taxi or private hire vehicle services as principal or as agent acting in your own name.