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Tax Conditionality to apply in Scotland and Northern Ireland from October 2023
Published Date: 15/03/2023
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.