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For the latest New Development, see ND.2797.

With effect on and after 4 April 2022 (for England and Wales) and on and after 2 October 2023 (for Scotland and Northern Ireland), licensing authorities have an obligation when dealing with certain licence applications to ensure that applicants are aware of their tax responsibilities or have completed a tax compliance check (a 'tax check')¹. The action that needs to be taken depends on whether the applicant is making a first-time application or seeking to renew an existing licence. The rules are sometimes given the label 'conditionality' or 'tax conditionality', given that the granting of a licence is conditional on the rules being adhered to. The legislation applies whether the applicant is an individual, a company or a partnership, and covers applications for licences required by²:

1. Ìý

   •ÌýÌýÌýÌý taxi drivers

2. Ìý

   •ÌýÌýÌýÌý private hire drivers

3. Ìý

   •ÌýÌýÌýÌý private hire vehicle operators

4. Ìý

   •ÌýÌýÌýÌý scrap metal dealers carrying on business at a site

5. Ìý

   •ÌýÌýÌýÌý scrap metal dealers carrying on business as