Written Question·Treasury·UIN 102930

Taxis: VAT

Tabled: 5 January 2026
Answered: 13 January 2026

Question

Mr Andrew Snowden

Conservative — Fylde

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

Dan Tomlinson
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...
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