Tax check changes for licence applications

You may need to complete a tax check before you apply for or renew certain licences. This applies from 2 October 2023. You must get a tax check code from HMRC and include it with your application. Without this code, we cannot make a decision on your licence.

Who needs a tax check

You may need a tax check if you apply for a:

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

When it applies

You must complete a tax check if you:

• renew your licence
• apply again for the same licence within one year of it ending
• apply for the same licence with another council

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