Taxi and Private Hire Booking Offices

The Civic Government (Scotland) Act 1982 (Licensing of Booking Offices) Order 2009 provides that a licence is required for the use of premises for the carrying on of a business which consists, to any extent, of the taking of bookings, by any means of communication, from members of the public for the hire of a taxi or private hire car.

No licence is required where the number of relevant vehicles in respect of which bookings are taken is three or less.

HMRC Tax Checks

From 2 October 2023 in Scotland, applicants for booking office licences need to complete tax checks with HM Revenue and Customs (HMRC).

New applicants require to confirm that they are aware of their tax responsibilities.

Applicants for renewal require to provide a valid Tax Check Code as part of their application. If this is not provided, the Council cannot process the application.

Information about the requirements is shown in the HMRC Tax Check Factsheet, the Guidance Notes and the application form, published in the Related Downloads section of this page. 

Immigration Act 2016 and EU Settlement Scheme

The Immigration Act 2016 (Consequential Amendments) (Licensing of Booking Offices: Scotland) Regulations 2017 amend the 2009 Order to provide that booking office licences cannot be held by a person who does not have permission to work in the UK.

Any person, including anyone named on the booking office licence application form in any capacity, must provide evidence of his/her right to work in the UK for the following:

• A booking office licence for the first time.
• On being named for the first time on a booking office licence application form, including for renewal of licence.
• On being named on a booking office licence application form, whether for grant or renewal, where the person has immigration restrictions on his/her right to work.

Details of the evidence required are shown in the Guidance Notes and that application form, published in the Related Downloads section of this page.

Applications for booking office licences which require evidence of the applicant's right to work in the UK can only be accepted at a personal interview prearranged by the applicant with Licensing staff. All necessary documentation must be checked in the applicant's presence, copied and returned to him/her during the interview.

If you require further information about this topic and would like to arrange an appointment, please contact the Licensing Team, Legal Services, on telephone: 01856873535  extensions 2229 or 2232 (voice mail available) or via email.

An online application form is available below, but applicants must read the Guidance Notes before making an application.