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Compulsory registration
Key points
- Conditionality means that the granting of certain trading licences will be conditional on an applicant successfully completing a tax check.
- The first tranche will apply from 4 April 2022 to licences in the taxi private hire and scrap metal sectors in England and Wales.
- It will not apply in Scotland and Northern Ireland until April 2023.
- Failure to complete this tax check may mean the applicant will be unable to renew their licence.
There is a quiet revolution about to take place in UK taxes. From April 2022 for the first time applications for certain trading licences will be conditional on an applicant having successfully completed a tax check before a licensing authority can issue a renewed licence.
This new system is called conditionality. Its first tranche will apply to licences in the taxi private hire and scrap metal sectors in England and...
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