Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact of the proposed ‘taxi tax’ on rural communities accessing essential services, particularly healthcare.

The VAT treatment of private hire vehicle services has not changed. The Government recognises, however, that the Uber Britannia Ltd v Sefton MBC High Court ruling may have VAT implications for the private hire vehicle sector. As announced at Autumn Statement 2023, the Government will consult on the potential impacts of this ruling, and will publish a consultation in due course.