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Tax check changes for licence applications

You may need to complete a tax check if you’re applying for a licence for one of the following:

  • taxi driver or private hire driver
  • booking office
  • itinerant metal dealer
  • metal dealer

These changes apply from 2 October 2023 all licence holders applying to:

  • renewing a licence
  • applying for the same type of licence you previously held, that stopped being valid less than a year ago
  • applying for the same type of licence you already hold with another licensing authority

You will require to provide the council with a code to enable a tax check to be made before a decision will be made with the application and applies to applications made on or after 2 October 2023.

Tax check guidance provides information on the changes that will apply in Scotland.