OrbitaxUnited Kingdom Supreme Court Rules Private-Hire Operators outside London Act Solely as Agents and hence no VAT Liability on Total Fare
|Approved Changes|United Kingdom
The Supreme Court delivered its judgment on 29 July 2025 in D.E.L.T.A. Merseyside Ltd & Veezu Holdings Ltd v Uber Britannia Ltd [2025] UKSC 31. The Court interpreted Part II of the Local Government (Miscellaneous Provisions) Act 1976, and held that a licensed private-hire vehicle (PHV) operator accepting a booking outside London and Plymouth does so purely as agent for the driver and does …
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