Changes for scrap metal licence applications from 4 April 2022
Important Information - the rules are changing
If you're an individual, company or any type of partnership applying for a licence as a:
- scrap metal site
- scrap metal collector
And you make an application on or after 4 April 2022 you'll need to complete a tax check with HM Revenue and Customs (HMRC) if you're:
- renewing a licence
- applying for the same type of licence you previously held, that ceased being valid less than a year ago
- applying for the same type of licence you already hold with another licensing authority
You will not need to complete a tax check and you should follow the confirm your tax responsibilities guidance if you have:
- never held a licence of the same type before
- had a licence of the same type that ceased to be valid a year or more before making this application
You must carry out the tax check yourself. You cannot ask a tax agent or adviser to do this on your behalf. If a tax check is not completed, the licensing authority will be unable to consider your application to renew your licence.
You can find all the information you need on how to register and undertake your mandatory tax check on the Government website. There is also a factsheet to assist you with this process. The tax check MUST be undertaken before you submit your application for renewal.
First-time applicants must give confirmation on their application form that they are aware of the guidance about their tax obligations and have read and understood the requirements.
If you do not confirm that you are aware of the guidance, you will not be issued with a licence.