New licensing tax checks from 2 October 2023
From 2 October 2023 there will be new tax-related requirements put in place by the UK Government in connection with applications for certain types of licence across Scotland and Northern Ireland.
In Scotland, this applies to the following types of licence-:
- Taxi Driver
- Private Hire Car Driver
- Booking Office
- Metal Dealer
- Itinerant Metal Dealer
If you are applying for one of the licences above for the first time we will ask you to read HMRC guidance on what you need to do to be properly registered for tax in the future and provide confirmation that you have done so. If you are applying to renew one of the licences above you'll need to complete an online tax check with HMRC prior to submitting your application. Find out more about this tax check at https://www.gov.uk/guidance/complete-a-tax-check-for-a-taxi-private-hire-or-scrap-metal-licence
Applicants and licence holders should be aware that failure to comply with the above requirements prevents the Council from accepting and considering their application.
The Licensing Team are currently working on updating our application forms, guidance notes and process in readiness for the changes coming into force from 2 October 2023. Further information is available at https://www.westlothian.gov.uk/licensing
