Publication - Factsheet

Coronavirus (COVID-19): Taxi and Private Hire Driver and Operator Support Fund

Published: 18 Jan 2021
Last updated: 16 Jun 2021 - see all updates

Grants to support taxi and private hire drivers and operators in Scotland.

Contents
Coronavirus (COVID-19): Taxi and Private Hire Driver and Operator Support Fund
Tax and benefits

Tax and benefits

Grant income received by an individual or business is taxable. Grants payable under the Taxi and Private Hire Driver and Operator Support Fund will need to be included as income in the tax return of the individual or business.

Only individuals or businesses that make an overall profit once grant income is included will be subject to tax. 

Payments will fall into the 2021/22 tax year (whereas payments made under the first tranche of the Taxi and Private Hire Driver Support Fund will fall into the 2020/21 tax year). Unincorporated businesses will be taxed when they receive the grant income.

For the driver element, any individual who is eligible for and receives a grant through their status as an employed taxi or private hire driver (rather than self-employed) must register for Self Assessment and declare the grant as additional income received through their employment. Further information on registering for Self Assessment and completing a tax return is available.


First published: 18 Jan 2021 Last updated: 16 Jun 2021 -