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Booking Office Licence

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A Booking Office Licence is required for carrying on a business which consists to any extent of the taking of bookings by means of any communication from members of the public for the hire of a taxi or private hire car.

Tax Conditionality - Changes from 2 October 2023 for Applicants

The UK Government has created tax requirements for applications of particular licences across the UK. The rules for completing a tax check changed on 2 October 2023 in Scotland. The new rules have already been implemented in England and Wales from 4 April 2022. Tax checks will be required for a taxi driver's licence.

The table below details when a tax check should be carried out prior to lodging an application and when confirmation of being aware of the HMRC guidance relating to tax checks is sufficient.

Please note that all renewal applications require the applicant to provide a 9 character tax code on the application form. Renewal applications will not be accepted by the Licensing Authority without an applicant's 9 character tax code provided by HMRC. The tax code provided from HMRC is valid for 120 days so please ensure when submitting a renewal application that a valid tax code is provided on the application. To complete a tax check click here.

For most grant applications, an applicant will be required to confirm they are aware of their HMRC tax obligations when submitting an application however, there may be circumstances (see table below) when a 9 character tax code will be required.

To find out more information about your tax registration obligations please visit:

TypeCode Checker
RenewalTax Check and 9 character  code provided with application
New Grant - application where last licence expired/revoked less than 1 year from date of new applicationTax Check and 9 character code provided with application
New Grant - (and holds same type of licence with another licensing authority)Tax Check and 9 character code provided with application
New Grant - and never held same type of licence beforeApplicant must confirm on application form aware of HMRC guidance relating to tax obligations
New Grant - and previously held licence that expired/revoked over a year ago from date of new applicationApplicant must confirm on application form aware of HMRC guidance relating to tax obligations

 

How to Apply for a Booking Office Licence?

Read our guidance on applying for information on the application process including details of:

  • How to lodge an application
  • Supporting documents required
  • How the application will be processed
  • The time it will take to get a decision
  • What to do if you are unhappy with the decision

 

How much will it cost?

Please refer to our Fees and Charges for details of the current fees and accepted payment methods.

The application will not be accepted without the correct fee.

How to make payment?

Payment should be made by BACS Transfer (electronic banking) to the Licensing Board Account. When making payments please quote your licence reference number if you are a current licence holder or for a new licence holder please quote "BO/property address of the premises"  as detailed below:-

Account Name: Glasgow City Council - Licensing
Account No. 00116224
Sort Code: 83-44-00
Reference: BO xxxxx or BO/quoting the address of the premises e.g. BO/231 George Street

Please note that your application will not be formally lodged until payment has been received.  The fees are non-refundable. 

Can someone object to an application?

Any person can make an objection or representation against a grant or renewal application during the 28 day consultation period. 

Read our guidance on making an objection or representation for more information.

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Last modified on 28 March 2024

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