ISBC Policy and Strategy,
HMRC,
Room 2/09,
100 Parliament Street,
London,
SW1A 2BQ
Tackling the hidden economy by expanding tax conditionality to new sectors
- From:
- HM Revenue & Customs
- Published
- 30 October 2024
- Last updated
- 26 November 2025 — See all updates
This consultation has concluded
Read the full outcome
Detail of outcome
The government has published a summary of responses to the consultation ‘Tackling the hidden economy by expanding tax conditionality to new sectors’, which discussed applying conditionality to licences in the waste and animal welfare sectors and additional transport licences. The government is grateful to those who contributed their views, evidence, and time to respond.
The response document provides a summary of these views and feedback, as well as setting out the government response and next steps to expand the tax conditionality tax check rules to new sectors.
The government will undertake further engagement before confirming when the changes will take effect and publish draft legislation and a technical consultation.
Original consultation
Summary
This consultation discusses expanding the existing ‘tax conditionality’ approach, which aims to tackle the hidden economy, to further suitable licensing regimes.
This consultation closesran atfrom
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Consultation description
The government would like to hear from those involved with licences, registrations, exemptions and permits in the following sectors:
- waste
- animal welfare
- vehicles in the taxi and private hire sector
These include licence applicants, licensing bodies and providers, their representatives or professional bodies, and professional bodies with expertise in tax administration.
Documents
Consultation description
The government would like to hear from those involved with licences, registrations, exemptions and permits in the following sectors:
- waste
- animal welfare
- vehicles in the taxi and private hire sector
These include licence applicants, licensing bodies and providers, their representatives or professional bodies, and professional bodies with expertise in tax administration.
Documents
Ways to respond
Email to:
isbcehepolicyconsultations@hmrc.gsi.gov.uk
Write to:
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Updates to this page
Published 30 October 2024
Last updated 26 November 2025
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Added summary of responses.
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First published.
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Update history
2025-11-26 15:24
Added summary of responses.
2024-10-30 13:55
First published.