Draft regulations: tax conditionality for the hidden economy
We welcome your views on these draft regulations to complete the legislation introducing new tax checks on licence renewal applications in England and Wales.
Finance Act 2021 introduced additional checks as part of applications to renew licences for taxi and private hire drivers, private hire vehicle (PHV) operators and scrap metal dealers in England and Wales.
From 4 April 2022, licence applicants must complete a ‘tax check’ and licensing bodies must confirm that an applicant has completed the check.
The draft regulations set out administrative details of how the tax check process will operate; specifically, how certain actions must be carried out and when certain actions take place.
This technical consultation aims to make sure that the regulations will work as intended.
It will be of interest to:
- individuals, partnerships - including limited liability partnerships (LLPs) - and companies applying for licences to either drive taxis or PHVs, or both
- individuals, partnerships (including LLPs) that operate a PHV business or deal in scrap metal
- licensing bodies
The draft legislation only applies to England and Wales.
Find out more about the new tax check on GOV.UK.