Request ID: FOI-2032-2324 Date published: 03 October 2023
You asked
Could you confirm whether taxi fares set by TfL are inclusive of VAT?
And if the fares are inclusive of VAT, could you please provide a TfL document which demonstrates that VAT has been applied to the cost of fares.
We answered
TfL Ref: FOI-2032-2324
Thank you for your request which we received on 11 September 2023, asking about taxi fares.
Your request has been considered in accordance with the requirements of the Freedom of Information Act and our information access policy. I can confirm that we hold some of the information you require. You specifically asked:
Could you confirm whether taxi fares set by TfL are inclusive of VAT? And if the fares are inclusive of VAT, could you please provide a TfL document which demonstrates that VAT has been applied to the cost of fares.
Taxi fares are set by Transport for London (TfL) and are calculated using the taxi tariffs that are published here.
Whether a taxi driver is registered for VAT depends on their individual circumstances in conjunction with the current HMRC guidelines.
We don’t hold any documents on VAT and taxi fares, but more information about taxi fares & tariffs and how taxi fares are calculated was included in our 2022 review of taxi fares and tariffs, which is available here.
Further information about how VAT applies to taxi and PHV services is available here.
If this is not the information you are looking for, or if you are unable to access it for any reason, please do not hesitate to contact me.
Please see the attached information sheet for details of your right to appeal as well as information on copyright and what to do if you would like to re-use any of the information we have disclosed.
Yours sincerely
Eva Hextall FOI Case Officer
FOI Case Management Team General Counsel Transport for London