Hidden economy conditionality - Northern Ireland and Scotland

HMRC are seeking views on how new tax checks for taxi, private hire car and metal dealer licensing are implemented in Scotland and Northern Ireland.

This consultation seeks views on how 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 from April 2023.

In Scotland, these licences are:

• to drive taxis and private hire cars
• to operate private hire car booking offices
• to be a metal dealer

In Northern Ireland, this includes licences to drive taxis.

This consultation sets out the government’s preferred option to introduce the new tax checks designed to tackle the hidden economy, and seeks views from stakeholders on its suitability.

The consultation document is available on the GOV.UK website here. 

Please send any comments to [email protected] by 7 June 2021