To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential impact of the application of VAT to taxis and licensed minicabs journeys on minicab businesses operating in remote areas.
Answered on
23 October 2023
The VAT rules for mini cab services and taxis remain unchanged. Fares have always been subject to VAT when provided by a VAT registered business who is providing those services as principal. The Government is carefully considering the potential impact the Uber Britannia Limited v Sefton Borough Council (2023) EWHC 1975 case will have on the sector as a whole, including customers that live in remote areas.
Answered by
Treasury