Question to the HM Treasury:

To ask Her Majesty's Government whether (1) taxis, (2) private hire cars, (3) Uber drivers, and (4) other types of taxi and private hire vehicle, are subject to VAT; and, if not, why not.

Any taxi, private hire car, self-employed driver (including Uber drivers) or any other type of taxi or private hire vehicle where the annual taxable turnover exceeds £85,000 must register and charge VAT on their supplies.