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An HMRC consultation is ending on 8 August 2024, on the VAT implications of court judgements that propose abolishing the current licensing system, which differentiates between Taxis and PHVs, and moving to a single-tier system.
Background
The government has published this consultation on the potential tax impacts of the Uber Britannia Limited v Sefton Borough Council High Court judgment that was handed down on 28 July 2023, and the Uber London Limited v Transport for London High Court judgment that was handed down on 6 December 2021, on the private hire vehicle (PHV) sector and its passengers. This consultation invites views on potential government interventions that could help to mitigate any undue adverse effects on the PHV sector and its passengers.