IoL Member Survey: Consultation on Tackling the hidden economy: expanding tax conditionality to new sectors

Please help us to respond to this consultation by giving us your views via this online survey: https://www.smartsurvey.co.uk/s/Tax_Conditionality-Consultation_Survey/ 

This Survey will close on 25th January to allow the IoL to draft a response before the consultation closing date of 31st January 2025.

Overview

HMRC are consulting on the potential for expanding the existing tax conditionality check to licences in the waste, animal welfare and transport sectors across the UK.

Previously in April 2022, the government introduced conditionality to make the renewal of licences to drive taxis, drive and operate private hire vehicles (PHVs) and deal in scrap metal in England and Wales conditional on applicants completing checks that confirm they are appropriately registered for tax. In October 2023 this was extended to similar licences which operate in Scotland and Northern Ireland.

This consultation suggests expanding the existing tax conditionality check across the UK to specific sectors which HMRC believes would be suitable for tax conditionality to be applied. These are:

• registrations and permits in the waste sector
• licences in scope of animal welfare legislation
• further licences in the transport sector

PLEASE ENSURE YOU HAVE REVIEWED THE CONSULTATION DOCUMENT (LINK BELOW) BEFORE ANSWERING THE SURVEY QUESTIONS.  The survey questions replicate the consultation questions to ensure an accurate representation through the IoL’s response to the consultation.  The IoL will also review the consultation proposals with its member consultation panels for taxi and private hire licensing and animal activities licensing.

 
CONSULTATION LINK: https://www.gov.uk/government/consultations/tackling-the-hidden-economy-by-expanding-tax-conditionality-to-new-sectors/tackling-the-hidden-economy-expanding-tax-conditionality-to-new-sectors#how-conditionality-operates