Section 82 | Private hire vehicles or taxis

(1)In section 53 of VATA 1994 (tour operators), after subsection (3) insert—

(3A)But a person is not a tour operator if and so far as their business consists of making supplies of services consisting of the transport of passengers by private hire vehicle or taxi, unless those supplies are made in conjunction with, and are ancillary to, the making of supplies by the person consisting of—

(a)the provision of accommodation, or

(b)the transport of passengers by bus, coach, train, ship or aircraft.

(2)The amendment made by subsection (1) has effect in relation to supplies made on or after 2 January 2026.