the rental of the Taxi as a package ie ..car plate meter printer sign insurance, to another individual is under the new taxi regulation bill subject to Tax not vat. the licensed owner of the vehicle must now declare if renting/ leasing his vehicle to another individual all relevant details of who the rentee/ leasee is and the amount involved and period of rental / lease involved. both are then liable ti Tax on income at source, much the same scenario now also applies if a plate license holder is renting / leasing his plate only to a company or individual. details of all such information can be had at NTA/taxi.ie