The unusally long consultation period follows the Uber ruling at the High Court in 2023 which resulted in questions over VAT liability for the company although this decision is subject to an appeal, which is due to be heard later this summer.

While the judgment did not concern tax law, a knock-on effect was that VAT-registered private hire vehicle operators (PHVOs) in England and Wales such as Uber and Bolt, and the like, would need to charge VAT on all PHV passenger fares to reflect these judgments.