At Spring Budget 2021 the government announced it would make the renewal of certain licences in Scotland and Northern Ireland conditional on applicants completing checks that confirm they are appropriately registered for tax. The government launched a consultation on how to implement these checks shortly after the budget. In Northern Ireland this is for licences to drive taxis and in Scotland, affected licences are those to drive taxis and private hire cars, operate booking offices and be a metal dealer.  

The government has published its response to this consultation

The government will introduce legislation in the next Finance Bill to make the renewal of certain licences in Scotland and Northern Ireland conditional on applicants completing checks that confirm they are appropriately registered for tax. The government intends to implement this change from April 2023.

This builds upon legislation introduced by the Finance Act 2021 which introduced a tax check for similar licences in England and Wales from April 2022.

A copy of the response document can be found here: https://www.gov.uk/government/consultations/hidden-economy-conditionality-northern-ireland-and-scotland