The IoL has responded to the consultation by HM Treasury regarding potential l impacts of the High Court judgment in Uber Britannia Limited v Sefton Borough Council 2023 High Court and the options available to government following the eventual outcome of this appeal. The appeal outcome has since been published, with the Court of Appeal overturning the original decision. It is currently unclear whether the case will be considered by the Supreme Court.

The IoL response concentrates on the consultation questions concerning the licensing regime for taxis and private hire.  The consultation document suggests that in order to alleviate concerns around the potential impact of VAT (in the event that the original judgment prevails), an option might be to simply remove the requirement for private hire vehicles to be booked through a licensed operator. 

This is the most fundamental change which could be considered for the current legislative regime concerning taxis (hackney carriages) and private hire.   The IoL response states:

'... We contend in the strongest possible terms, that this fundamental core element of the existing licensing regime should not be progressed as a potential solution to a VAT problem which may or may not be an issue, depending on potential court process. Rather, if it is to be examined, there should be a full impact assessment and wide consultation with all stakeholders and such consultation should be formulated through the Department for Transport as a core principle of the licensing regime...'

View the full response