Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the implications for his Department's policies on VAT in the private hire sector of the High Court verdict in Uber vs. Sefton Council.

The Uber Britannia Limited v. Sefton Borough Council High Court case is not a tax case and does not have a direct bearing on the tax treatment of private hire vehicle services. Indeed, the VAT rules, which apply to all businesses, have not changed.

The Government recognises, however, that this ruling may have VAT implications for the private hire vehicle sector and is currently assessing what the impact of these may be, as the Government keeps all taxes under review.