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United 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
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 not enter into a contract with the passenger in its own name. Because the operator is not the princi…

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