From April 2023 Taxi drivers, private-hire drivers, and private-hire operators in Scotland and Northern Ireland will need to pass a tax check before renewing or applying for their licence, it’s called Conditionality and has been live in England and Wales since April 2022.

Eazitax has been helping thousands of drivers and operators since it rolled out in England and Wales in April of this year and plans to assist with the rollout to drivers in Scotland and Northern Ireland next year.

What is Conditionality?

From April 2023, drivers and operators in Scotland and Northern Ireland will be asked to provide a ‘tax check reference number’ when applying for or renewing their license, this is a different number from the Unique tax reference number (UTR) which sometimes leads to confusion. This number can only be obtained from the HMRC website when going through the tax check process. Below is a step-by-step video of how the process currently works in England and Wales – this may differ in Scotland and Northern Ireland but we will produce resources to assist with this when the time comes.

I am already registered for tax!

If you’re registered for tax, there is nothing to worry about. You will fly through the tax check and be able to apply for or renew your license.

If you need support through your license renewal you can use our support material free of charge.

Help! I’m not registered for tax!

If you are not tax registered, you will not be able to renew your license.

Simply registering for tax is not enough, as you are making a declaration to HMRC stating how long you have had your license, they will know if you have been avoiding paying tax. You may need to make a ‘Failure to Notify’ claim, we can do this on your behalf.

We advise that you register for self-assessment as soon as possible, click here to learn more about our Tax Return service for Drivers

I’m an Operator

If you’re a taxi or private hire operator, it’s crucial that you support your drivers through this change. Driver shortages are already a grim reality made worse if you have tax unregistered drivers, that’s why we started the Eazitax Operator Partnership: a free initiative which provides training material, tax workshops and support to Operators. We’ve already hosted lots of Conditionality workshops with drivers across the country, we can visit your premises for free to assist drivers with information on being self-employed and how to complete the tax check. We can also speak to drivers one-to-one in confidence to provide essential support with questions they may have.

Eazitax Resources

We’ve produced material to support you through this change in licensing, click here to learn more.