Taxi and private hire licensing

Update

The UK Government has created tax requirements for applications for particular licences across the UK including Scotland. The rules for completing a tax check changed on 2 October 2023 in Scotland. The new rules have already been implemented in England and Wales from 4 April 2022. Tax checks will be required for a taxi driver's licence/private hire car driver's licence and Booking Office licence.

The table below details when a tax check should be carried out prior to lodging an application and when confirmation of being aware of the HMRC guidance relating to tax checks is sufficient.

Please note that all renewal applications require the applicant to provide a 9 character tax code on the application form. Renewal applications will not be accepted by the Licensing Authority without an applicant's 9 character tax code provided by HMRC. The tax code provided from HMRC is valid for 120 days so please ensure when submitting a renewal application that a valid tax code is provided on the application. To complete a tax check www.tax.service.gov.uk/tax-check-for-licence/start.

For most grant applications, an applicant will be required to confirm they are aware of their HMRC tax obligations when submitting an application.  However, there may be circumstances (see table below) when a 9 character tax code will be required.

To find out more information about your tax registration obligations please visit 

• www.gov.uk/register-for-self-assessement
• www.gov.uk/corporation-tax and 
• www.gov.uk/income-tax/how-you-pay-income-tax
   

Taxi and private hire car drivers

A taxi driver's licence permits an individual to drive a taxi or private hire car licensed by this authority. A private hire driver's licence permits an individual to drive only a private hire car licensed by this authority.

Licences can be issued for up to 3 years and you must display an identification badge whilst driving.  We need to check:

• your driving licence
• any criminal convictions
• your medical fitness to drive a taxi or private hire vehicle (if applicable)
• your HMRC tax status
• your right to work in the UK in respect of your immigration status
• you will need to provide:-
• a copy of your DVLA driving licence (both sides)
• 1 recent passport sized photograph
   
• Read the licensing conditions for private hire drivers [DOC - 57KB]
• Read the licensing conditions for taxi drivers [DOC - 62KB]
• Download an application form [DOCX - 82KB]

Wheelchair accessible taxi and private hire vehicles

On 28 June 2022, the Taxi and Private Hire Vehicles (Disabled Persons) Act 2022 came into effect which introduced new (and amending existing) legislation for taxi and private hire car drivers and operators in respect of disabled passengers.

• Find out more and read the guidance >>
• View the Wheelchair accessible vehicles register >>

Taxi and private hire operators

A taxi operator's licence is required to operate a taxi vehicle within Dumfries and Galloway (a taxis can be hailed in the street or picked up from a rank - it is not pre-booked).

A private hire operator's licence is required if you wish to operate a private hire vehicle within Dumfries and Galloway (private hire cars must be pre-booked only).

• Read the licensing conditionsfor taxi operators within Dumfries trading zone [DOC - 57KB]
• Read the licensing conditions for taxi operators outwith Dumfries trading zone [DOC - 54KB]
• Read the licensing conditions for private hire operators [DOC - 56KB]
• Download an application form for taxi and private hire operators [DOC - 72KB]
• Download an application form for the substitution of a vehicle [DOC - 40KB]

Taxi booking offices

As well as a taxi or private hire operator's licence, you may need a Booking Office Licence. 

A Booking Office licence is required for the use of any premises which is taking bookings (by any means of communication) from members of the public for the hire of a vehicle (subject of a taxi or private hire operator's licence) where the number of vehicles in respect of which bookings are taken, is 4 or more.

• Read the licensing condition for taxi booking offices [DOCX - 30KB]
• Download an application form for taxi booking offices [DOCX - 75KB]