Tax conditions for taxi drivers, private hire operators and scrap metal dealers

Last Updated: 3 April 2024

As of the 4th April 2022, the government put in place new tax requirements for applications to certain licences. This is supported by a new digital service, developed by HMRC. It helps people in the taxi, private hire and scrap metal industries to complete a new tax check. 

Most people are registered to pay tax and this is about ensuring everyone pays the tax they should. The check should take a few minutes and is simply to confirm that someone is appropriately registered for tax. In order to do this, you will need a government gateway user ID and password to complete a tax check.

You will need to complete a tax check when you renew your licence as a:

• hackney carriage driver
• private hire driver
• private hire operator
• scrap metal dealer collector
• scrap metal dealer site

Please refer to the tax check factsheet. This outlines what is required as this will apply to all renewals and new applicants. 

Failure to provide a tax check code will result in renewal applications being delayed.

If you have any further questions, please email the licensing team using the details below.