Tour Operators’ Margin Scheme: change in legislation for Private Hire Vehicle Operators

This tax information and impact note is about a change in VAT law which excludes suppliers of private hire and taxi journeys from using the Tour Operators' Margin Scheme.

From: HM Revenue & Customs

Private Hire Vehicle Operators and the change in legislation for the Tour Operators' Margin Scheme

Details

This measure excludes suppliers of private hire and taxi journeys from being ‘tour operators' for the purposes of the Tour Operators' Margin Scheme (TOMS) unless the journey is supplied in conjunction with other specified travel services.

This measure takes effect from 2 January 2026.