Measure
The government will consult in early 2024 on the impacts of the July 2023 High Court ruling in Uber Britannia Ltd v Sefton MBC.
Private hire vehicle operators and taxi businesses.
The consultation is expected to be published in early 2024.
The High Court ruling in Uber Britannia Ltd v Sefton MBC considered the regulation of Uber's business model outside of London, and specifically whether the private hire vehicle operator is acting as a principal when entering into a contractual obligation with the passenger to provide the journey. This in turn has VAT consequences in terms of whether the private hire vehicle operator is acting as a principal or an agent, and therefore the tax base on which VAT should be charged.