Taxi and Private Hire Car Licences

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. The requirements have been in place in England and Wales since April 2022.

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. Find out more at Confirm your responsibilities when applying for a licence (opens new window)

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 at Complete an online tax check (opens new window)

Please note that if you are a new applicant and have held the same type of licence anywhere in the UK within the 12 months preceding your application the law requires that you complete the tax check with HMRC referred to above for renewals.

Applicants and licence holders should be aware that failure to comply with the above requirements prevents the Council from accepting and considering their application.

About the tax check

The check should take a few minutes every few years and is simply to confirm that applicants for licences are appropriately registered for tax.

Applicants complete the tax check through the GOV.UK Government Gateway website, you will require a Government Gateway User ID and Password. You will only need to answer a few questions to tell HMRC how you pay any tax that may be due on income you earn from your licensed trade. If you do not already have a Government Gateway account, you must sign up to get one at the start of the process for completing the online tax check.

When you've completed the tax check, you'll get a 9-character code, tax check codes are valid for 120 days. You must give this code to the Licensing Team when you make your application. We cannot proceed with your application until the tax check is completed and we have checked your code with HMRC. Please note we will not have access to information about your tax affairs.

If you are applying to renew a licence and fail to provide a valid tax check code your licence will expire on whichever of the following dates is the latest:

• 28 days after we request from you a valid tax check code
• the date your licence expires

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.

All taxis are required to have meters and almost all private hire cars have meters. Where no meter is fitted the driver is required to agree a fixed fare with the passenger before the journey commences and you can access a copy of the  Fare Table Effective from 22 November 2022 [67KB]

These are the maximum metered fares which can be charged for journeys in taxis and metered private hire cars within the West Lothian Council area. Drivers are required to let passengers see the metered fare at the end of a journey.

For journeys starting or ending outwith West Lothian agreement must be reached before the journey commences either to (1) charge a fixed fare or (2) use the meter.

For journeys within West Lothian the meter should always be used (provided one is fitted) and any fixed fare charged cannot be more than the metered fare.

Taxis and private hire cars and the door to door service they provide are essential for people with disabilities. They are a key mode of transport for people who are blind and partially sighted, who are unable to drive and often face barriers when using public transport.

Service providers, including transport providers, have a duty under equality legislation to make reasonable adjustments for people with disabilities. And of course, providing such support also represents good customer service.

Guide Dogs Scotland have written guidance for taxi and private hire drivers to make them feel confident when helping passengers with sight loss Guide Dogs Scotland Taxi and PHC Guidance [89KB]

Taxis can be hired at a taxi rank, hailed in the street or booked in advance through a booking office. Along with licence plates which are fixed to the front and rear of the vehicle, taxis must also display a roof sign when illuminated indicates the vehicle is available for hire.

Private hire cars must be booked in advance and along with licence plates which are fixed to the front and rear of the vehicle must also display signage on both front doors indicating that the vehicle is a private hire car.

Drivers of both taxis and private hire cars require to be licensed by the council, taxi driver's are able to drive either a taxi or private hire car whereas private hire car driver's can only drive private hire cars.

All West Lothian taxis accommodate between 5 and 7 passengers and must be

• accessible by passengers travelling within wheelchairs by means of suitable ramps into the side doors of the vehicle
• fitted with hi-visibility interior features, interior grab rails, a retractable step and a  loop system for use by hearing impaired travellers

Private Hire Cars can be either

• saloon vehicles licensed to carry 4 passengers; or
• larger vehicles fitted with rear passenger lifts which are licensed to carry 8 passengers; these vehicles are suitable for passengers travelling within heavier or bulkier wheelchairs who cannot easily access a vehicle by means of a ramp

A copy of the conditions that are applied to hire car licence holders can be found here  Hire Car Licensing Conditions [541KB]