Revenue and Customs Brief 8 (2025): VAT Tour Operators’ Margin Scheme — supplies by private hire vehicle or taxi operators

This brief explains:

• the change in legislation on and after 2 January 2026
• the VAT treatment on and before 1 January 2026
• what the change in legislation means

The brief also gives examples of how businesses might be affected.

You should read this brief if you supply a taxi or private hire vehicle services as principal or as agent acting in your own name.