- From 2 January 2026, taxis and private hire vehicle journeys will be excluded from the VAT Tour Operators’ Margin Scheme unless supplied with other specified travel services.
- This change affects businesses that buy and resell these journeys as principal or as agents acting in their own name.
- Taxi and private hire vehicle operators are primarily impacted, but other businesses may also be affected.
- Journeys where operators act as disclosed agents or are provided directly by the driver to the passenger are not impacted.
Source: gov.im
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "United Kingdom"
- United Kingdom Sets 2029 VAT E-Invoicing Roadmap with HMRC as Peppol Authority
- UK Business Gifts Tax Guide for SMEs
- United Kingdom Announces 2029 eInvoicing Mandate for VAT-Registered Businesses
- United Kingdom Autumn Budget 2026: Key VAT Changes and E-Invoicing Plans
- E-Invoicing & E-Reporting in the United Kingdom
