Tax Clearance Certificate for Taxi/Hackney

Updated on 21 December 2014

Taxis and hackneys are defined as vehicles capable of carrying for hire or reward a maximum of eight passengers in addition to the driver. Taxis and hackneys are called SPSVs – Small Public Service Vehicles.

There are new regulations relating to SPSVs which came into force in April 2014. The taxi driver is now required to maintain a valid tax clearance certificate during the full period of the SPSV driver licence. This means that previously you were required to have a tax clearance certificate at the time of licence renewal, but now you must hold a valid tax clearance certificate at all times.

You can renew you tax clearance certificate online. If you have no tax compliance issues the certificate will be issued within 10 days. Here is a guide how you can apply online for your tax clearance certificate.

If you have any outstanding tax returns or payments (including local property tax/household charge), the tax clearance certificate won’t be issued for you. Before you apply for your tax clearance application online you should check that your tax returns and payments are up-to-date through the Revenue On-Line Service (ROS). Here is a guide how to register for ROS.