Written questions

Taxis: VAT

Commons · Question 102930 · Tabled 5 Jan 2026 · Treasury · Official record

Answered 13 Jan 2026

Question

Asked by Andrew Snowden

To ask the Chancellor of the Exchequer, what steps HMRC is taking to ensure compliance with the new VAT rules for private hire vehicle operators following the closure of access to the Tour Operators Margin Scheme.

Answer

Answered by Dan Tomlinson, 13 Jan 2026

HMRC is undertaking a range of measures to ensure compliance with the new VAT rules for private hire vehicle operators (“PHVOs”) following the changes made to the Tour Operators’ Margin Scheme (“TOMS”). These measures include publishing a Revenue and Cust...