What might the implications be for the private hire industry outside London as a result of the upcoming Uber VAT appeal verdict?
- Perry Richardson

- Jul 28, 2025
- 3 min read
Updated: Aug 1, 2025

On 29 July 2025 the UK Supreme Court will determine whether regional private hire operators must contract as principal with passengers when accepting bookings under the Local Government (Miscellaneous Provisions) Act 1976.
That judgment date follows the Court of Appeal’s decision on 15 July 2024 in D.E.L.T.A Merseyside Ltd & Veezu Holdings Ltd v Uber Britannia Ltd ([2024] EWCA Civ 802), which reversed a High Court declaration asserting such a requirement for operators outside London.







